Overview of the tax rulings of the Swiss Federal Supreme Court published between March 18 - 24, 2024:
- Judgmentof February 13, 2024 (9C_290/2023): Direct federal tax and state and municipal taxes 2017 (Solothurn); property costs for a property in Italy are "only" to be taken into account for taxpayers in Switzerland to determine the rate. According to the change in practice of the Federal Supreme Court on "economic new construction" (see BGE 149 II 27, as well as our blog post of March 26, 2023 ), for all work on a newly acquired property - as with all other property costs - it must be clarified individually on the basis of their objective-technical character - and with the participation of the taxpayer - whether they serve to restore a previous condition of the property and are therefore value-preserving (individual case consideration vs. overall assessment of the lower court). Partial approval of the taxpayer's appeal and remittal for reassessment.
- Judgments of February 21, 2024 (9C_304/2023): Direct federal tax and cantonal and communal taxes 2016-2019 (Valais); The legal dispute concerns the question of whether the Appeals Commission was right to confirm the non-intervention decision of January 24, 2022 as well-founded. The Federal Supreme Court is examining whether the direct notification of the decision of October 14, 2021 to the taxpayer - and not to the trustee - was lawful and whether the taxpayer can invoke a reason for restoring the objection period. After a thorough examination of the facts of the case, the Federal Supreme Court held that the cantonal court had neither displayed excessive formalism nor "blatantly violated" the principle of proportionality by strictly applying the rules on the time limits for filing an objection. Dismissal of the taxpayer's appeal.
- Judgment of February 26, 2024 (9C_704/2023): Inheritance and gift tax 2014 (Ticino); the lower courts denied the existence of a ground for appeal without arbitrariness. Dismissal of the taxpayer's appeal insofar as it can be upheld.
- Judgment of February 29, 2024 (9C_20/2023): Direct federal tax and cantonal and communal taxes 2011 - 2013 (Geneva); revision; The dispute is whether the lower court was right to decide that the taxpayers could not obtain a revision of the assessment decisions. The taxpayers did not argue that they had discovered important facts or evidence that would justify going back to the assessment decisions. In fact, the question of the deductibility of the payments had already been examined in the ordinary proceedings. Dismissal of the taxpayers' appeal.
- Judgment of February 19, 2024 (9C_7/2024): Import duties; dismissal of the appeal due to obvious lack of justification.
Non-entry decisions:
Decisions are listed chronologically by publication date.
