Overview of the tax law decisions of the Swiss Federal Supreme Court published between 16 - 22 May 2022:
- Judgment of 4 May 2022 (2C_339/2021): Compulsory military service substitute levy 2018; in dispute is whether a substitute levy obligation exists for the year 2018. The person concerned was naturalised in Switzerland in 2015 at the age of 31. In view of his age, he was not called up for military service at the time of naturalisation. Due to the new version of the WPEG in force since 1 January 2019, he was subject to compulsory military service for the replacement year 2018 by order. Under the application of the aWPEG, he was not liable for the 2018 replacement levy. The application of the new Art. 3 WPEG constitutes a case of retroactivity. The taxpayer took the position that this was a prohibited retroactivity. It is not clear from any article of the WPEG that the new version of this law would also be applicable to the years prior to its entry into force. The taxpayer's appeal was upheld and the assessment of the 2018 substitute levy was declared null and void.
Non-entry decisions:
- 2C_186/2022
- 2C_287/2022 / 2C_288/2022 / 2C_289/2022
- 2C_315/2022
- 2C_316/2022
- 2C_317/2022
- 2C_318/2022
- 2C_319/2022
- 2C_320/2022
- 2C_321/2022
- 2C_322/2022
- 2C_311/2022
- 2D_14/2022, 2D_16/2022
Decisions are listed chronologically by publication date.
