Overview of tax law decisions of the Swiss Federal Supreme Court published between January 9 - 15, 2023:
- Judgment of December 16, 2022 (2C_203/2022): Sewer connection fee of the residents' municipality Ipsach/BE, levy period 2019: The requirements for equal treatment in injustice obviously not met. As the lower court correctly considered, the municipality had only just granted the treatment requested by the complainant (assessment of the sewer connection fee on the basis of the area "land cover building") to a single property owner. Accordingly, there can be no question of a continuous unlawful practice which could justify a claim for equal treatment on grounds of injustice; dismissal of the complaint of the fee payer.
Decisions on non-admission and write-offs:
Decisions are listed chronologically by publication date.
