Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 11 - 17 March 2019.
- Judgment of 15 February 2019 (2C_687/2018): Cantonal and communal taxes 2013 (Geneva); the complainant is an independent lawyer and has limited tax liability in Geneva Offsetting a deduction because he was unable to prove that it was justified in business terms. Dismissal of the appellant's appeal.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 20 February 2019 (2C_152/2018): State and municipal taxes 2009 - 2012 (Schwyz); property tax value of participations; the complaint will not be taken into account.
- Judgment of 27 February 2019 (2C_208/2019): Flat-rate visitor's tax for the year 2018 (Freiburg); the complaint will not be considered.
- Judgment of 28 February 2019 (2C_53/2019): Direct federal tax and state and municipal taxes 2016 (Lucerne); the complaint will not be taken up
- Judgment of 5 March 2019 (2C_178/2019): Administrative assistance DTA (Switzerland - Russia); the complaint will not be acted upon.
Decisions are listed chronologically by publication date.
