Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks 1 - 10 January 2021.
- Judgment of 8 December 2020 (2C_960/2020): State and municipal taxes 2016 (Zurich); The complainant filed an objection against the assessment of a deceased person; Due to pending civil proceedings among the heirs, the objection proceedings were suspended; Against this, he appealed to the Tax Appeal Court and later to the Administrative Court, both of which considered themselves to lack jurisdiction; Before the Federal Supreme Court, the complainant asserts, inter alia, a violation of tax harmonisation and cantonal procedural law; The Federal Supreme Court states that denial of justice and appeal for delay in law in the harmonised federal and cantonal tax law are not subject to jurisdiction.Before the Federal Supreme Court, the complainant asserts, among other things, a violation of tax harmonisation and cantonal procedural law; the Federal Supreme Court finds that appeals against denial of justice and appeals against delay in justice have not been regulated in the harmonised tax law of the Confederation, cantons and municipalities; the legal remedy to be taken in the present case results from purely cantonal law and was correctly recognised by the lower courts; dismissal of the appeal.
Non-entry decisions / administrative assistance:
- Judgment of 20 November 2020 (2C_929/2020): administrative assistance CH-IN; dismissal.
- Judgment of 20 November 2020 (2C_931/2020) and (2C_932/2020): administrative assistance CH-ES; dismissal.
- Judgment of 17 December 2020 (2C_1026/2020): Direct Federal Tax and State and Municipal Taxes 2016 (Bern); Dismissal.
- Judgment of 18 December 2020 (2D_51/2020): Direct Federal Tax and State and Municipal Taxes 2018 (St Gallen); Dismissal.
Decisions are listed chronologically by publication date.
