Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 5 - 12 April 2020.
- Judgment of 10 March 2020 (2C_1144/2018): Special tax on hydroelectricity 2007-2012 (Valais); It is neither arbitrary nor confiscatory to rely on accounting to verify the financial situation of taxpayers; The Valais law clearly and precisely describes the contours of the water levy; Dismissal of taxpayers' complaints.
- Judgment of 9. March 2020 (2C_202/2017): Income and wealth tax 2013; Special tax on liquidation gains (Schwyz); The scope of the tax exemption for the sale of agricultural and forestry land was disputed; There are no objective reasons for the distinction between reintroduced and non-retroduced depreciation; Consequently, capital gains are not exempt from direct federal tax to the extent that they do not exceed the investment costs of the entire property; As the lower instance wrongly assumed that only the reinvested depreciation is not exempt from taxation, it failed to assess the market value of the property or the depreciation of the land. Approval and rejection of the appeal to the lower instance.
Decisions are listed chronologically by publication date.
