Overview of the tax rulings of the Swiss Federal Supreme Court published between April 15 - 21, 2024:
- Judgment of April 3, 2024 (9C_108/2024): Direct federal tax and state and municipal taxes 2021 (Lucerne); At issue is whether the cantonal court violated federal law when it denied the appellant's claim to free legal aid due to a lack of means and the hopelessness of the appeal. Pursuant to Art. 29 para. 3 of the Federal Constitution, any person who does not have the necessary means is entitled to the free administration of justice if their legal action does not appear to have no prospect of success. To the extent necessary to protect their rights, they are also entitled to free legal assistance. According to case law, a party who is only able to pay the necessary legal and party costs if he/she attacks the funds required to cover the basic needs of him/herself and his/her family is deemed to be indigent. After a thorough examination of the facts, the Federal Supreme Court concludes that the cantonal court did not violate Art. 29 BV when it denied the taxpayer's neediness. Dismissal of the taxpayer's appeal.
- Judgment of March 19, 2024 (9C_76/2024): Direct federal tax and cantonal and municipal taxes of the Canton of Zurich (2011-2017); free litigation; dismissal of the taxpayer's appeal.
- Judgment of March 28, 2024 (9C_723/2023): Direct federal tax and cantonal and municipal taxes of the Canton of Zurich (2011-2017); unpaid litigation; dismissal of the taxpayer's appeal. The effects of the fact that the taxpayer claimed professional expenses but did not enclose his salary statements are questionable. Since the taxpayer knowingly refrained from providing the elements necessary for his assessment and thus violated his duty to cooperate, he had to expect that the tax administration would determine the elements on the basis of the files available to it and in compliance with the rules on the burden of proof applicable under tax law. Dismissal of the taxpayer's appeal.
- Judgment of March 21, 2024 (9C_166/2024): Melioration contributions (TI); the Vorsintanz did not arbitrarily accept the appeal that was not submitted in due form. Dismissal of the taxpayer's appeal.
- Judgment of April 2, 2024 (9C_591/2023) - scheduled for publication: State and municipal taxes from 2011 (St. Gallen); tax domicile decision; the lower court concluded that the place of effective management of A. AG was located in the canton of SG. The appellant A. AG complains in particular that the cantonal instances did not explain why it should be sufficient for the assumption of a place of effective management in the canton of SG that the clarifications of the tax authorities make it appear "very likely". According to the Federal Supreme Court, where the business is conducted and the individual decisions are made that determine the place of effective management of a legal entity is a fact that is regularly impossible or at least unreasonable for the tax authorities burdened with the burden of proof to establish. In order to facilitate the burden of proof (lowering the standard of proof), it must therefore be assumed that the place of effective management of a legal entity is located in the cantonal territory as soon as there is an overwhelming probability that the relevant management takes place primarily at a specific location in the cantonal territory. The taxable legal entity is free to provide evidence to the contrary and to produce evidence that speaks against the actual management in the cantonal territory. The ruling of the VGer SG thus proves to be in accordance with federal law and must be confirmed. The appeal against the Canton of SG proves to be unfounded and must be dismissed; the appeal against the Canton of AR is upheld insofar as it is upheld. The assessment rulings 2011/12 to 2018/19 of the tax administration of the Canton of AR are revoked and the Canton of AR is obliged to reimburse the taxes wrongly received.
Non-entry decisions:
Decisions are listed chronologically by publication date.
