Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 31 May - 6 June 2021.
- Judgement of 7 May 2021 (2C_963/2020): State and municipal taxes 2013 (Aargau); revision/voidance of an assessment ruling, suspension; following an audit by the cantonal tax office, CHF 124,000 was added to the taxpayer's (self-employed dentist) taxable income (discretionary surcharge). The assessment ruling of January 2017 in this regard became final and unchallenged. With regard to the direct federal tax for the same period in 2013, the discretionary surcharge imposed on the taxpayer was reduced "without prejudice" to CHF 7,800 by the competent authority in January 2019 as part of the objection proceedings (which had not yet been concluded at the time of the present appeal). In the present proceedings before the Federal Supreme Court, the taxpayer demanded the revision of the assessment ruling of January 2017 and the suspension of the present proceedings until the ruling on the 2013 direct federal tax had become final. Furthermore, the taxpayer asserted the nullity of the 2017 assessment ruling. The Federal Supreme Court upheld the lower court's finding that there was no ground for appeal. The Federal Supreme Court also did not accept the taxpayer's claim of nullity. As a result, the Federal Supreme Court also saw no reason to suspend the present proceedings. Dismissal of the request to stay the proceedings and of the taxpayer's appeal.
Decisions are listed chronologically by publication date.
