Overview of the tax law decisions of the Swiss Federal Supreme Court published between 10 - 16 January 2022.
- Judgment of 8 December 2021 (2C_360/2021): Direct federal tax and state and municipal taxes 2016 ( Schwyz): Self-employment in the field of agriculture denied in the present case due to persistent losses, even if very small profits were declared in subsequent years; no deduction for court costs as property maintenance costs if appeal is futile; dismissal of the taxpayer's appeal.
Non-occurrence:
- Judgment of 28 December 2021 (2C_1029/2021): Value Added Tax 2012-2017; Dismissal.
- Judgment of 28 December 2021 (2C_1013/2021): State and communal taxes 2019 (Thurgau); non-enforcement.
Decisions are listed chronologically by publication date.
