Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of June 10 - 16, 2019.
- Judgment of 31 May 2019 (2C_444/2018): X. had deregistered from Switzerland in 1989 and had emigrated to Kenya. He founded a limited liability company in Geneva in 1995 and was employed there. In 2015 it was legally established that he had been resident in Geneva since 2001. Preliminary question of the statute of limitations for attempted and completed tax evasion (incl. consideration of the lex mitior principle); distinction between attempted and completed tax evasion as well as question of the fulfilment of the respective subjective facts in this regard. In order to differentiate between completed tax evasion and attempted tax evasion, the relevant question in this case is whether it is still possible to initiate ordinary assessment proceedings (assessment limitation period). The relevant five-year period is also suspended if proceedings are underway to determine tax residence and these are disputed (subsumption under Art. 120 para. 2 lit. a DBG). For the earlier tax periods in which the assessment period has already expired, it is to be assumed in the present case on the basis of the circumstances that the taxpayer should at least have clarified whether he is personally affiliated in Switzerland, which is why the (negligently) completed tax evasion is fulfilled. For the later tax periods without a limitation period for assessment, however, there is no criminal liability, since a negligent attempt is not possible.
Decisions not to intervene / inadmissible appeals
- Judgment of 7 May 2019 (2C_628/2018): direct federal tax and state and municipal tax 2011; the appeal is dismissed.
- Judgment of 29 May 2019 (2C_494/2019): Customs duties; exemption; import turnover tax; appeal not granted.
- Judgment of 29 May 2019 (2C_498/2019): VAT, tax period 2013; the appeal is dismissed.
Decisions are listed chronologically by publication date.
