Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 3 - 9 May 2021.
- Judgement of 22 April 2021 (2C_573/2020): Direct Federal Tax and State and Municipal Taxes 2010 (Vaud); The dispute in this case is whether the discretionary assessment, which also includes income from self-employment in the canton of Vaud, was correct. Although it is undisputed that A. is self-employed in the canton of Fribourg, the findings of fact also revealed that he was also self-employed as an orthopaedic surgeon at the E. Clinic in Vaud. He did not contest this and thus cannot plead nullity of the discretionary assessment. This is a classic case of a discretionary assessment due to a breach of the duty to cooperate. Dismissal of the taxpayer's appeal.
- Ruling of 14 April 2021 (2C_913/2020): Real estate gains tax 2016 (Zurich); In the present case, a discretionary assessment of the real estate gains tax was made. The taxpayer did not fulfil its duty to cooperate, as it did not submit either the construction settlement or the partnership agreement with the general contractor. In the absence of actual identity between the seller and the work supplier, they are to be taxed as two separate tax subjects. However, the authority may adjust the profit of the real estate company and land seller insofar as this is the subject of contributions or hidden profit distributions to a shareholder or a sister company. In the present case, a transfer of profits from the real estate company to the general contractor cannot be ruled out. Dismissal of the taxpayer's appeal.
Non-entry decisions:
- Judgment of 16 April 2021 (2C_227/2021): State and municipal taxes, direct federal tax (Bern); Dismissal.
- Judgment of 19 April 2021 (2F_10/2021): Direct federal tax, cantonal and communal taxes (Vaud); The appeal is dismissed.
Decisions are listed chronologically by publication date.
