Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 20 - 26 April 2020.
- Judgement of 25 March 2020 (2C_437/2018): Direct federal tax and state and municipal taxes in 2014 (Freiburg); the dispute was how to assess the amount of investment expenditure in connection with the sale of agricultural land; the Federal Supreme Court has already ruled in an earlier judgement (cf. our contribution of 12 April 2020) and found that the cumulative depreciation should not be assessed on the individually valued components of the land, even if they were individually accounted for; dismissal of the taxpayer's appeal.
- Judgment of 13 March 2020 (2C_368/2019): State and municipal taxes 2014 (Aargau); the property in dispute was part of the construction zone at the time of the sale (tax period 2011); in the tax period 2011, the complainant formed a replacement provision in his books to the amount of CHF 1,316,608.70; he then claimed the replacement acquisition provision in the amount of (only) CHF 120,918.55; the municipal tax office deducted the provision for the AHV contribution of 9.7% from this, resulting in a net offset of CHF 1,079,708.21; it does not violate federal law for the assessment authority to proceed to settlement after three years; dismissal of the complainant's appeal.
Decisions are listed chronologically by publication date.
