Overview of tax law decisions of the Swiss Federal Supreme Court published between March 27 - April 2, 2023:
- Judgement ofMarch 8, 2023 (9C_684/2022): State and municipal taxes 2015 (Geneva); In dispute is whether the negative compensatory interest claimed in the final statement of cantonal and municipal taxes must be paid. The Geneva law provides in Art. 14 (1) LPGIP that compensatory interest is levied on the difference if, on the general due date, the amounts provisionally levied for the tax year or tax period are too low compared to the tax determined in the assessment. Based on this, the lower court held that the payments made by the taxpayer by means of payment slips had been validly taken into account by the tax administration in the accounts for the relevant tax periods. Since no request had been received from the taxpayer to carry forward the credit balance to the 2015 tax year, the tax administration was obliged to repay him these amounts ex officio. Dismissal of the taxpayer's appeal.
- Judgment of March 15, 2023 (9C_624/2022): State and municipal taxes (Lucerne) and direct federal tax 2018: In the present case, the complainant disputed three offsets of pecuniary benefits from his 100% participation. The unrecognized private share of the business car, private living expenses and school costs of the son as well as rental value for the use of the business address at the private domicile. Furthermore, lump-sum expenses, for which no approved expense regulations existed, were added as taxable income. Dismissal of the taxpayer's appeal.
Decisions on non-admission and write-offs:
Decisions are listed chronologically by publication date.