Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 14 - 20 August 2017.

  • Judgment of 2 August 2017 (2C_667/2017): Cantonal and communal taxes 2013 (Geneva); childcare deduction; question of late appeal or restoration of time limit left open; appellant criticises the facts presented by the lower court; the regulation of the childcare deduction is not harmonised and is subject to cantonal autonomy; the appellant does not show to what extent the application of cantonal law concerning childcare deduction is to be arbitrary; decision not to intervene
  • Judgment of 20 July 2017 (2C_635/2017): Revocation of a valuation ruling; interim ruling (suspension); question of a possible irreparable disadvantage in the event of rejection of the appeal against the revocation of the valuation; the complainant submits that by giving the cantonal tax office the opportunity to issue a new (valid) ruling, the unlawful action of the tax office is simultaneously cured and it is deprived of any possibility of having official misconduct reviewed by the courts; a more significant deterioration of its legal position is not apparent; furthermore, the complainant's concern is largely of a supervisory nature; no irreparable disadvantage i.S.v. Art. 93 (1) lit. a BGG; decision not to intervene.
  • Judgment of 28 July 2017 (2C_1047/2016, 2C_1048/2016): State and municipal taxes and direct federal tax 2013 (Thurgau); deduction of childcare costs; confirmation by the Federal Court of Justice that childcare costs for third parties do not qualify as tax-deductible extraction costs (professional costs); limitation to the maximum amount pursuant to Art. 33 para. 3 DBG or the currently applicable Art. 212 para. 2bis DBG; question whether the tax problem to be assessed falls within the scope of application of the ECHR at all, left open; limitation of a tax deduction for third-party care costs neither restricts nor prevents family cohabitation; arguments of the complainants that the reasoning at first instance proves to be unsubstantiated are not sufficiently substantiated; the regulation of the maximum amounts of the deduction of childcare costs is subject to cantonal autonomy; dismissal of the complaint.
  • Judgment of 3 August 2017 (2C_1045/2016): Cantonal and communal taxes 2015 (Fribourg); tax domicile; failure to reply to the appeal in so far as it seeks annulment of the decision of the tax administration; no arbitrary determination of the facts of the lower instance if all the elements of the facts listed by the appellant were not mentioned in the decision of the lower instance; in determining the tax domicile, the relationship between the appellant and her fiancé does not play a decisive role, since the appellant does not share an apartment in the canton of Geneva with her fiancé, but claims to have her tax domicile with her parents in the canton of Geneva; the tax domicile of an unmarried person over 30 years of age is presumably at the place of work; the appellant does not succeed in rebutting this presumption in the present case; dismissal of the appeal in so far as it was upheld
  • Judgment of 24 July 2017 (2C_1079/2015): Withholding tax; late notification of the dividend; application of the provisions on the notification procedure with genuine retroactive effect in favour of the notifying company that came into force on 15 February 2017; approval without cost and compensation consequences; no new determination of the costs of the proceedings before the court of first instance, as the contested decision at the time of the decision was in line with the previous Federal Supreme Court jurisdiction (cf. our contribution of 20 August 2017).
  • Judgment of 24 July 2017 (2C_1080/2015): Withholding tax; withholding tax; late notification of the dividend; application of the provisions on the notification procedure with genuine retroactive effect in favour of the notifying company that came into force on 15 February 2017; approval without cost and compensation consequences; no redefinition of the pre-institutional procedural costs, as the contested decision at the time of the decision corresponded to the previous Federal Supreme Court jurisdiction (cf. our contribution of 20 August 2017).
  • Judgment of 24 July 2017 (2C_197/2015): Withholding tax; late notification of the dividend; application of the provisions on the notification procedure with genuine retroactive effect in favour of the notifying company that came into force on 15 February 2017; approval without cost and compensation consequences; no redefinition of the costs of the proceedings before the court of first instance, as the contested decision at the time of the decision corresponded to the previous Federal Supreme Court jurisdiction (cf. our contribution of 20 August 2017).
  • Judgment of 24 July 2017 (2C_801/2015): Withholding tax; late notification of the dividend; application of the provisions on the notification procedure with genuine retroactive effect in favour of the notifying company that came into force on 15 February 2017; approval without cost and compensation consequences; no redefinition of the costs of the proceedings before the court of first instance, as the contested decision at the time of the decision corresponded to the previous Federal Supreme Court jurisdiction (cf. our contribution dated 20 August 2017).
  • Judgment of 24 July 2017 (2C_823/2015): Withholding tax; late notification of the dividend; application of the provisions on the notification procedure with genuine retroactive effect in favour of the notifying company that came into force on 15 February 2017; approval without cost and compensation consequences; no redefinition of the costs of the proceedings before the court of first instance, as the contested decision at the time of the decision corresponded to the previous Federal Supreme Court jurisdiction (cf. our contribution of 20 August 2017).
  • Judgment of 24 July 2017 (2C_836/2015): Withholding tax; late notification of the dividend; application of the provisions on the notification procedure with genuine retroactive effect in favour of the notifying company that came into force on 15 February 2017; approval without cost and compensation consequences; no redefinition of the costs of the proceedings before the court of first instance, as the contested decision at the time of the decision corresponded to the previous Federal Supreme Court jurisdiction (cf. our contribution of 20 August 2017).
  • Judgment of 24 July 2017 (2C_843/2015): Withholding tax; late notification of the dividend; application of the provisions on the notification procedure with genuine retroactive effect in favour of the notifying company that came into force on 15 February 2017; approval without cost and compensation consequences; no redefinition of the costs of the proceedings before the court of first instance, as the contested decision at the time of the decision corresponded to the previous Federal Supreme Court jurisdiction (cf. our contribution of 20 August 2017).

Decisions are listed chronologically by publication date.

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