Overview of the tax law decisions of the Swiss Federal Supreme Court published between 6 - 12 June 2022:
- Judgment of 9 May 2022 (2C_532/2021): Cantonal and communal tax and direct federal tax 2013 (Geneva); in dispute is whether a payment in kind was made to the shareholder's son. The complainant A. AG transferred its business to the sole proprietorship of B.D., the son of its sole shareholder, without receiving any consideration in return. It was established that the transfer helped B.D.'s sole proprietorship to increase its turnover considerably and thus had a commercial value. There was no market value for the transaction; instead, it had to be based on a hypothetical value. Dismissal of the appeal of A. AG.
- Order of 31 May 2022 (2C_219/2022): Administrative assistance (DTA CH-RU); the complainants request in particular that the proceedings be suspended until the war in Ukraine has ended. The complainants' request for a stay is granted. The proceedings are suspended for four months, i.e. until 30 September 2022. The suspension of the present proceedings is consistent with the decision of the Office of the Attorney General of Switzerland to suspend mutual assistance proceedings in criminal matters with Russia until further notice in view of the situation in Ukraine, as well as with the measures taken by the Federal Council.
- Judgment of 17 May 2022 (2C_3/2022): Import duties; tax periods 2014-2016; the question in dispute was whether preferential import customs clearance is also possible if the freight forwarder acting as authorised consignee does not make a customs declaration until some time after the undeclared goods have been brought into the country. Regarding the obligations of the person liable to pay customs duty, the Customs Act stipulates that whoever brings goods into the customs territory must bring them immediately and unchanged to the nearest customs office (duty of introduction). The import or export can also be declared in electronic form. The person obliged to declare must make the regular declaration at the latest on the working day following presentation. After a thorough review of the facts, the Federal Supreme Court found that the importer had not only missed the deadline for the ordinary declaration, but had also fundamentally failed to make a transit declaration or have one made. The vehicles in question had therefore been brought into the customs territory "secretly", so to speak. If the declaration of release for free circulation had not been made days later, customs clearance would never have taken place. Dismissal of the appeal by the taxpayers.
- Judgment of 11 May 2022 (2C_498/2021): Cantonal and communal tax and direct federal tax 2016 (Vaud); in dispute was whether the sum of CHF 822,439.00 paid by E. AG to the complainants on the purchase of plot no. 229 was to be regarded as income from the operation of a landfill site and thus as income from immovable property subject to (ordinary) income tax, or exempt from income tax pursuant to Art. 16 para. 3 DBG. The fact that the sales price was divided into the value of the land and the estimated value for the operation of a landfill is not decisive. Moreover, it is not apparent that the complainants, in concluding the disputed purchase contract, had intended to make a pretence to the tax authorities to reduce or nullify their taxation. As a result, the profit realised is to be treated as a whole for tax purposes and exempted from income tax pursuant to Art. 16 para. 3 DBG. The taxpayer's appeal is upheld.
Non-entry decisions:
Decisions are listed chronologically by publication date.
