Overview of tax law decisions of the Swiss Federal Supreme Court published between May 22 - 28, 2023:
- Judgment of 27 April 2023 (9C_215/2023): Land register fees Ticino; Art. 954 para. 1 CC does not prevent the cantons from levying a combination of fee and tax on the entry in the land register. With regard to a possible violation of Art. 127 para. 2 BV by the two-tier tariff in the disputed levy, the complainant fails to provide sufficient justification. Dismissal of the appeal of the taxpayer.
- Judgment of May 1, 2023 (9C_658/2022): State and communal taxes 2012-2014 (Vaud); In dispute is whether a part-time self-employed activity and thus the loss deductions claimed in this context, i.e. those related to the amortization of the loans he granted to D. GmbH and F. GmbH as well as the fees not paid by these two companies, can be allowed for deduction. In agreement with the cantonal court, it must be assumed that the complainant did not exercise any self-employed activity. The lump-sum fees, which were invoiced quarterly on the basis of a mandate agreement, do not indicate economic independence. In addition, these fees were never paid out over a period of 3 years, which raises doubts about the intention to make a profit. There are no further indications for the existence of a self-employed activity. Dismissal of the taxpayer's appeal.
- Judgment of 8 May 2023 (9C_148/2023): Real estate gains tax Zurich 2021; The complaints of the taxpayer of the violation of the right to be heard, the lack of competence of the municipality of the place of domicile to levy taxes and the lack of original signatures on the judgment of the Tax Appeal Court are dismissed insofar as they have to be admitted.
Non-entry decisions:
Decisions are listed chronologically by publication date.
