Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 6 to 12 February 2017.
- Judgment of 20 January 2017 (2D_2/2017): Tax amnesty regarding cantonal and communal taxes (Ticino).
- Judgment of 25 January 2017 (2C_52/2017): Refund of withholding taxes relating to dividend payments.
- Judgment of 9 January 2017 (2C_1061/2015): Principles of legality, cost recovery and equivalence; arbitrary application of cantonal or communal law (Schwyz) concerning causal charges (connection charges).
- Judgment of 25 January 2017 (2C_20/2017): Administrative assistance DBA CH-USA; right of appeal by indirectly affected persons, no legal issues of fundamental importance.
- Judgement of 9 January 2017 (2C_179/2016, 2C_180/2016): Direct federal tax and cantonal income and wealth tax (Schwyz); Revision of the assessments 1997-2001 and 2002-2010; Requirements for discretionary assessment; requirements for tax recognition of a fiduciary relationship; requirements for self-employment.
- Judgment of 20 January 2017 (2C_42/2017, 2C_43/2017): Direct federal tax and state tax 2014 (Solothurn); Loss from self-employment; conditions for discretionary assessment; simplified procedure for non-application.
- Judgment of 25 January 2017 (2C_810/2015, 2C_811/2015): Direct federal and cantonal taxes 2008 (Ticino); Tax treatment of spouses in a cross-border relationship (assessment of a taxable spouse resident in Switzerland whose husband lives abroad); judgment concerning the violation of Articles 8, 14 and 35 of the Swiss Federal Constitution (BV) and Articles 8, 9, 12 and 14 of the Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR).
- Judgment of 27 January 2017 (2C_66/2017, 2C_67/2017): Direct federal and cantonal taxes 2011, 2012 and 2013 (Ticino); no interest worthy of protection; insufficiently substantiated appeal; decision not to intervene under the simplified procedure.
Decisions are listed chronologically by publication date.
