Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 March 2020.
- Judgment of 26. February 2020 (2C_803/2019): Direct Federal Tax and State and Municipal Taxes 2007-2013 (Valais); The opening of an after-tax procedure presupposes facts or evidence that were not known to the tax authority; In the case of a self-employed person who has paid wages to her children for years and issued a wage statement for this purpose, these conditions are not met if the tax authority subsequently questions merely the legal qualification of these wages (possibly as non-business expenditure); Approval of the taxpayer's complaint.
- Judgment of 8. February 2020 (2C_1051/2019): Direct Federal Tax and State and Municipal Taxes 2014 (Geneva); The Appellant is a public limited company established in Switzerland which holds a French subsidiary; A provision for possible legal costs for a tax case brought by the French tax authorities against the Appellant's main shareholder was set off by the Swiss tax authorities; The appellant argued that under French law there is joint and several liability and that, in addition, the main shareholder could have a recourse claim against the appellant based on labour law; the lower court wrongly did not address the appellant's labour law arguments; the appellant's appeal was upheld and rejected by the lower court.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 15 January 2020 (2C_1084/2019): Radio and television reception fees; appeal not granted.
- Judgment of 9 March 2020 (2C_1003/2019): Value added tax (VAT) 1st quarter 2010 to 4th quarter 2011; the appeal is dismissed.
Decisions are listed chronologically by publication date.
