Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 14 - 20 May 2018.
- Judgment of 30 April 2018 (2C_175/2017): Cost allocation flood protection and renaturation Kleine Emme (Lucerne); the proceedings are written off due to withdrawal of the appeal
- Judgment of 27 April 2018 (2C_252/2018): Direct Federal Tax and State and Municipal Taxes 2014 (Zurich); in so far as the appellant submits that a specialist medical assessment made after the contested decision is in the law, he is not entitled to be heard, particularly since this is a genuine novelty that is irrelevant in the Federal Court proceedings; with regard to the application that the assessment orders be declared null and void, the complainant is unable to put forward any factual circumstances that could lead to the conclusion that this is the case; the complainant's substantive arguments, in particular the blanket statement that a profit from self-employment "in the amount of CHF 100,000.00 to CHF 150,000.00" and a "taxable income of max. CHF 95,000.00" do not meet the requirements for proof of inaccuracy (assessment according to professional discretion); dismissal of the complainant's complaints.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 30 April 2018 (2C_359/2018): Direct Federal Tax and State and Municipal Tax 2015 (Fribourg); social deduction for children; the complainant's appeal is inadmissible
- Judgment of 30 April 2018 (2C_366/2018): Direct Federal Tax 2016 (Thurgau); tax remission; the complainant justifies her submission by stating that she lives below the subsistence level, that she has always paid her taxes, health insurance premiums and incidental and repair costs for the rented house, and that, if the subsistence level under the law on debt collection is calculated correctly, the pension is not sufficient for all living costs; in doing so, she does not make clear and detailed reference to the violation of constitutional rights (Article 2.1.1 of the Basic Law). 116, Article 117 in conjunction with Article 106.2 FSCA), which is why its submission obviously lacks the grounds required for a subsidiary constitutional complaint; the complainant's complaint is not upheld.
- Judgment of 27 April 2018 (2C_319/2018): Supervisory appeal, post-tax and tax penalties 2001-2003 (Schwyz); to the extent that the taxpayer returns to the previous tax law proceedings in his submission to the Federal Supreme Court, expresses his incomprehension and requests to be reopened by analogy, this is not to be heard from the outset; the subject matter of the dispute may be restricted (minus) but not extended (plus) or changed (aliud) in the course of the appeal proceedings (Art. 99 para. 2 FSCA); the appeal of the complainant will not be considered.
- Judgment of 4 May 2018 (2C_370/2018): Administrative assistance (DTA Switzerland - Spain); the appellant's appeal is inadmissible.
- Judgment of 4 May 2018 (2C_322/2018): Fees for land register transactions; the appellant's appeal is inadmissible.
Decisions are listed chronologically by publication date.
