Overview of the tax rulings of the Swiss Federal Supreme Court published between May 6 - 12, 2024:
- Judgment of April 4, 2024 (9C_200/2023): Conscription allowance 2013 (withdrawal) and 2003-2007 (reimbursement); the lower court, referring to A.'s disability and his willingness to serve, found that the decisions of the Conscription Allowance Administration of the Canton of Ticino violated Art. 8 and 14 ECHR and the case law of the European Court of Human Rights and therefore rightly ruled that the military service tax for 2013 was not owed and that the taxes levied for the years 2003-2007 must be refunded; dismissal of the FTA's appeal.
- Judgment of April 24, 2024 (9C_680/2022) - for publication: Direct federal tax 2013; privileged taxation pursuant to Art. 37b DBG; the dispute is whether the profit from the accounting revaluation of fixed assets, which was carried out as part of the conversion of the general partnership into an AG, is subject to privileged taxation pursuant to Art. 37b DBG. The cantonal tax administration and the cantonal court affirmed this, the FTA disagreed and took the present case to the Federal Supreme Court. The doctrine is not unanimous on the disputed question. The BGer interprets Art. 37b DBG. The wording does not contain a definition of hidden reserves. From the point of view of teleological interpretation, the Federal Supreme Court has already had the opportunity to clarify that Art. 37b DBG was introduced with the aim of facilitating the taxation of profits on hidden reserves upon termination of self-employment. There must be a causal link between the realization of the hidden reserves and the liquidation of the self-employed activity. This was the case here, as the revaluation was carried out in the two years prior to the cessation of self-employment in order to convert the general partnership into an AG. Dismissal of the FTA's appeal.
Non-entry decisions:
Decisions are listed chronologically by publication date.
