Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 21 - 27 May 2018.
- Judgment of 3 May 2018 (2C_360/2018): State and communal taxes 2012 (Basel-Stadt); the taxpayer was resident in Basel-Stadt for tax purposes and, according to his own statements, spent the year 2012 in India throughout; the cantonal tax office considered the stay abroad to be unproven, which is why the taxpayer remained personally affiliated to the canton; the appeal lodged against this decision proves to be unfounded and is dismissed
- Judgment of 7 May 2018 (2F_6/2018): Appeal against the ruling of the Federal Supreme Court 2C_251/2018 of 16 March 2018 (see our contribution of 8 April 2018).
- Judgment of 7 May 2018 (2C_318/2018): Direct federal tax and state and municipal taxes 2011-2013 (Thurgau); the merger in dispute was carried out at book value; the taxpayer took over inventories totaling CHF 497,000 and recorded decreases in inventory of CHF 46,000, CHF 101,000 and CHF 31,000 in the tax periods 2011-2013 by forming "inventory reserves" on the liabilities side with an effect on income; the assessment authority considered the booked stock of goods of CHF 497,000 to be of no value in total, inter alia because proper inventories were missing and the acquired company had last reported a rental expense of only CHF 2,000, which was not sufficient to accommodate the goods; accordingly, the depreciation on the items considered as nonvaleur was set off in full; the lower court considered in accordance with federal law and without arbitrariness that the taxpayer had elementarily violated the inventory obligation; dismissal of the appellant's appeal.
- Judgment of 7 May 2018 (2C_612/2017): Refund of withholding tax (Bern); although the taxpayers declared the shares as part of their assets in the list of securities in the 2014 tax return, they left blank the field in which the dividends received in the amount of CHF 200,000 should have been entered; both in the case of a discretionary assessment and in the case of the "overtaking" clarification by the tax authorities, there is no original self-declaration of the asset in question or of the income subject to withholding tax within the meaning of Art. 23 VStG; dismissal of the appeal. of the income subject to withholding tax within the meaning of Art. 23 VStG; dismissal of the complainants' appeal.
- Non-occurrence decisions / inadmissible complaints:
- Judgment of 3 May 2018 (2C_248/2018): Direct Federal Tax and State and Municipal Tax 2002-2009 (Solothurn); the appeal is not upheld.
- Judgment of 30 April 2018 (2C_367/2018): Direct Federal Tax and State and Municipal Tax (Berne); Revision of the 2006-2007 assessments; the complainant's appeal is not upheld.
Decisions are listed chronologically by publication date.
