Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 30 March - 5 April 2020.
- Judgment of 10. March 2020 (2C_884/2019): Direct Federal Tax and State and Municipal Taxes 2015 (Geneva); The taxpayer was assessed for the 2015 tax period on a discretionary basis; from a deadline extension granted to him by fax for the 2016 tax period, he deduced that the deadline extension would be granted for both tax years; However, it is clear from the fax that the deadline extension was granted only for the 2016 tax return and, in addition, a final deadline had already been set for the 2015 tax return; in case of ambiguity, the taxpayer should have asked the cantonal administration for clarification; rejection of the taxpayer's complaint.
