Overview of the tax rulings of the Swiss Federal Supreme Court published between May 12 - 18, 2025:
- Judgment of April 28, 2025 (9C_686/2023): Direct federal tax and state and communal taxes 2016 (Valais); The taxable spouses were assessed for the 2016 tax period both in the canton of Zug and in the canton of Valais. As the last-instance ruling from the canton of Valais does not at least make a preliminary statement on the double taxation law issues (only reference to the legal force of the tax domicile ruling), the exception to the principle of cantonal final instance - according to which, in the area of the intercantonal ban on double taxation, an already legally binding assessment of another canton for the same tax period can also be challenged, although this is generally not a judgment.This is generally not a judgment within the meaning of Art. 86 BGG. For this reason, the contingent application of the spouses, in which they applied for the tax assessment of the Canton of Zug to be set aside, was not granted with regard to the cantonal and municipal taxes. canton making or receiving the first assessment has an exempting effect in the case of direct federal tax even if this canton ultimately proves to be incompetent and the risk of double taxation that can no longer be averted is already averted against this background (see our article of September 8, 2024 on the relevant leading judgment 9C_323/2023). With regard to the double levying of direct federal tax, the FSC upheld the spouses' appeal and referred the proceedings to the FTA for reasons of jurisdiction (see Art. 108 DBG). With regard to the cantonal and communal taxes, the FSC also upheld the appeal, set aside the ruling of the Tax Appeals Commission of the Canton of Valais and referred the case back to the Cantonal Court of Valais for a new assessment (see in this context our article of April 27, 2025 on the ruling 9C_607/2022).
- Judgment of April 10, 2025 (9C_410/2023): Road and parking regulations for the Stockalp-Melchsee-Frutt-Tannen/OW road; abstract review of standards; The Federal Supreme Court disputed whether the road and parking regulations for the "Stöckalp - Melchsee-Frutt - Tannen" road approved by the cantonal government of Obwalden in its decision of 30 May 2023 were unconstitutional and should therefore be repealed. After a comprehensive examination, the Federal Supreme Court found that the amended road and parking regulations were not unconstitutional. Dismissal of the complainant's appeal.
- Judgment of April 28, 2025 (9C_423/2024): Incentive tax on VOCs, levy period 2021; the dispute is whether the export of volatile organic compounds can be proven exclusively by means of an export customs declaration. Since Art. 35c para. 3 USG expressly refers to the procedure under customs legislation in the area of import and export for the VOC levy and the customs declaration there is binding for the person obliged to declare (Art. 33 para. 1 ZG), the customs declaration must also be binding with regard to the quantity of VOCs exported, as the lower court rightly considered in the view of the Federal Supreme Court. The appeal is dismissed.
- Judgment of April 29, 2025 (9G_1/2025): Sales tax; request for correction; In its ruling of March 26, 2025 (9C_41/2024), the Federal Supreme Court upheld the appeal of Foundation A. and ordered the FTA to reimburse Foundation A. the amounts of CHF 131,188.35 and CHF 100,687.85. In its request for correction, the FTA asserted that it had not levied CHF 131,188.35, but only CHF 131,118.35, which was also evident from the reproduction of the facts in judgment 9C_41/2024. Approval of the FTA's request for correction and correction of dispositive number 1 of judgment 9C_41/2024.
Non-occurrence:
Decisions are listed chronologically by publication date.
