Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 18 - 24 May 2020.
- Judgment of 21 March 2020 (2C_24/2020): Tariff regulation (Affoltern am Albis); The water supply cooperative Affoltern am Albis wanted to introduce a regulation which would provide for a price deduction on the water volume price (i.e. free water) of a maximum of 250m3 per year for each subscription right acquired by its members. The current water price is CHF 1 per m3 of water. The municipal council amended the regulation to the effect that water worth CHF 250 can be purchased free of charge. The Federal Supreme Court had to decide whether the original regulation of the water supply cooperative was not permissible after all. For reasons of legal equality this was denied: it is expected that the current water price will increase. Therefore, factual reasons would have to be given why the owners of the subscription rights would like to participate in such a way in the risk of fluctuation in the value of the water. Such factual reasons are not evident. The complaint of the Water Supply Cooperative is dismissed.
Inadmissible appeals / non-admission decisions / write-off decisions:
- Judgment of 23 April 2020 (2C_296/2020): State and municipal taxes and direct federal tax, tax period 2015 (Zurich); the appeal is dismissed.
- Judgment of 23 April 2020 (2D_14/2020): State and municipal taxes 2018 (Thurgau); the appeal is not upheld.
- Judgment of 30 April 2020 (2F_5/2020): VAT (1st quarter 2002 to 4th quarter 2006; estimate of turnover); the procedure is depreciated.
Decisions are listed chronologically by publication date.
