Overview of the tax rulings of the Swiss Federal Supreme Court published between May 27 and June 2, 2024:
- Judgment of May 3, 2024 (9C_336/2023) - scheduled for publication: Staats- und Gemeindesteuern 2012 (Aargau); appeal omisso medio; the BGer had to clarify the question of whether, in the appeal procedure in public law matters, a lower instance decision issued on the basis of a rejection by the higher cantonal instance can be appealed directly to the BGer if only the considerations in the rejection decision of the higher instance are criticized and only points on which the higher instance has made a final decision are objected to. In summary, it follows that the right to appeal omissio medio in a public law context is permitted if (i) the cantonal higher instance has issued an interim rejection decision in the first instance that was either not independently contestable before the FSC or that the affected party has not already contested before the FSC (Art. 93 para. 3 FSCA) and (ii) the cantonal lower instance implements the requirements of the higher instance in the second instance in accordance with the instructions, which the affected party now wishes to contest. In the case at hand, it was disputed whether the profit from the sale of two properties, both of which were mainly allocated to the building zone and the rest to the agricultural zone, should be subject to income tax (according to the cantonal authorities) or property gains tax (according to the taxpayers). Due to the contradictory behaviour of the taxpayers, the sold properties may not be regarded as agricultural and/or forestry parcels for the purposes of tax law, meaning that the capital gains realized are subject to income tax. Dismissal of the taxpayers' appeal.
Non-occurrence / write-off:
Decisions are listed chronologically by publication date.
