Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 28 August - 3 September 2017.
- Judgment of 28 July 2017 (2C_489/2017): Inheritance tax; tax tariff (Basel-Stadt); the conditions for the application of the basic tariff of 6% according to § 130 paragraph 3 StG/BS also apply to homosexual cohabiting partners; the requirement of a joint household does not constitute a disadvantage for homosexual cohabiting partners; no violation of the prohibition of discrimination; dismissal of the complaint.
- Judgment of 2 August 2017 (2C_21/2017, 2C_22/2017): Cantonal tax and federal tax 2006 (Ticino); no limitation period for assessment because the limitation period was interrupted.
- Judgment of 17 August 2017 (2C_686/2017): Direct federal tax and cantonal and communal taxes 2011-2015 (Vaud); non-payment of the advance on costs within the time limit; the appeal is inadmissible
- Judgment of 6 June 2017 (2C_866/2016): Direct Federal Tax 2010 and 2011 (Schwyz); Qualification of properties; Investment properties continue to be part of the private assets of a property dealer in principle, unless they were acquired as stock property for trading; In the present case, the use of special expertise and the large number from previous transactions do not constitute sufficient evidence that the properties in dispute would serve a property trade; The conditions for a lump-sum deduction for property costs are therefore met; Dismissal of the FTA's appeal.
- Judgment of 21 August 2017 (2C_679/2017): Administrative assistance (DTA Switzerland-Spain); insufficient grounds; the appeal is inadmissible
Decisions are listed chronologically by publication date.
