Overview of the tax rulings of the Swiss Federal Supreme Court published between January 1 - 7, 2024:

  • Judgment of December 18, 2023 (9C_683/2023): Cantonal and municipal taxes and direct federal tax 2006-2012 (Geneva): The possibility of levying back taxes and fines in 2006 and 2007 and 2011 and 2012 respectively is not time-barred. Dismissal of the taxpayers' appeal.

Decisions on non-admission and write-offs:

Decisions are listed chronologically by publication date.