Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 October 2017.
- Decision of 28 September 2017 (2C_70/2017), official publication planned: Real estate gains tax 2010 (Berne); tax deferral; the competence to tax the deferred tax substrate also in the case of reinvestment-related changes of ownership, i.e. if the replacement property is sold within a short period of time, is vested in the canton of relocation (uniform method); the decision of the Administrative Court of the Canton of Berne is reversed; for details on this decision, see our article of 24 October 2017.
- Judgment of 27 September 2017 (2C_708/2017): Direct federal taxes 2014 (liquidation gain); definitive cessation of self-employment; privileged liquidation gain tax within the meaning of Article 37b DBG; assessment of liquidation gain; interpretation of the legal concept of "agricultural and forestry land" as used in Article 18(4) DBG. Question whether the separate capitalisation of building and land by the taxpayer in the specific case is decisive in the assessment of the liquidation gain. The content of the valuation in the context of Art. 18 para. 4 DBG (and Art. 8 para. 1 StHG) does not result from recourse to property law (principle of accession), which does not speak out in favour of this anyway, but from commercial law, according to which an individual valuation of the assets is to be made regularly (Art. 960 para. 1 OR). There is no legal basis for direct taxation that would prevent the separate capitalisation of land and buildings. If the landowner divides the land and building in accordance with commercial law, it is not possible for the assessment authority to insist on a unit combining the land and building, either during the holding period or when the land is sold or transferred.
- Judgment of 4 October 2017 (2C_1162/2016): Administrative assistance (DTA Switzerland - India); the information requested by India is likely to be substantial and permissible from 1 April 2011, even if the request for administrative assistance refers to a dubious transaction in 2006 and information was requested from 1 April 1995 to 31 March 2013; objection of the fishing expedition denied; approval of the FTA's appeal.
- Judgment of 5 October 2017 (2C_706/2017): Income and wealth tax; direct federal tax and state and municipal taxes 2001-2003 (Schwyz); non-admission of a decision by the lower courts on an appeal concerning supplementary taxes and evasion fines confirmed, as a decision by another court authority in another case is not a legally relevant fact or decisive evidence; dismissal of the appeals.
- Non-occurrence decisions / inadmissible complaints:
- Judgment of 12 October 2017 (2C_875/2017): Direct federal tax and cantonal and communal taxes 2014 (Fribourg); the appeal is inadmissible
- Judgment of 16 October 2017 (2C_878/2017): Official assessment from 2012; decision of the Tax Appeal Commission of the Canton of Berne; the appeal will not be considered.
Decisions are listed chronologically by publication date.
