Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 8 - 14 January 2018.
- Judgment of 1 December 2017 (2C_701/2016): Principle of proportionality (abstract control of norms); Valais. The fee to be paid for the use of a mountain road, which in principle is subject to a driving ban, is regarded as a pure user fee to which the principle of equivalence applies. In the area of the law on causal charges, this principle specifies the principle of proportionality (Art. 5 para. 2 BV) on the one hand and the principle of equality and the prohibition of arbitrariness (Art. 8 and 9 BV) on the other. Accordingly, the fee may not be in obvious disproportion to the objective value of the service and must remain within reasonable limits. In the present case, the principle of equivalence has been violated; the appeal is upheld.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 22 December 2017 (2F_10/2017): Appeal against the judgment of the Swiss Federal Supreme Court of 7 December 2010 (2C_355/2010) (Thurgau); the appeal is dismissed.
- Judgment of 20 December 2017 (2D_50/2017): State tax 2014 and 2015 (Solothurn); direct federal tax 2015; remission; the appeal will not be considered.
Decisions are listed chronologically by publication date.
