Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 14 - 20 June 2021.
- Judgment of 25 May 2021 (2C_1037/2020): Spa tax for the years 2015-2019 (Ticino); The levying of the spa tax according to the number of beds reported by the owners of the holiday homes does not violate the principle of equal treatment and is proportionate. Dismissal of the complaint of the taxpayer.
- Judgment of 18 May 2021 (2C_716/2020): Administrative assistance DTA (CH-SE); the subsidiarity principle is in principle not complied with for a given tax period if and to the extent that an administrative assistance request has been submitted before the deadline for submitting the corresponding tax return has passed (with reference to judgment 2C_703/2019 of 16 November 2020, cf. our article of 6 December 2020). Dismissal of the appeal of the FTA.
- Ruling of 18 May 2021 (2C_142/2018): Abstract review of § 27ter para. 5 and § 29 para. 2 StG BL; imputed rental value and lump-sum deduction; A repeal of the contested regulation would only be possible if the rates for the lump-sum deduction proved to be untenably high. This would be the case if they significantly exceeded the actual costs of the property owners across the board and systematically and if the simplification of the assessment procedure intended with the flat rate could be achieved just as well with lower rates. This is not the case here. Dismissal of the taxpayer's appeal.
- Judgment of 2 June 2021 (2C_734/2019): Value added tax (2010-2014); subsequent charge to Flughafen Zürich AG as a result of disputed qualification of various "fees". The opinion of the FTA, according to which it is not legally possible other than that the self-handlers or the third-party handlers are recipients of services, cannot be followed. The lower court was right to classify the facts as insufficiently established and to refer the matter back to the FTA for further clarification. FTA's appeal dismissed.
Non-entry decisions:
- Judgment of 2 June 2021 (2C_421/2021): Staats- und Gemeindesteuern 2017 (Aargau); Nichteintreten.
- Judgment of 2 June 2021 (2C_456/2021): Direct Federal Tax and State and Municipal Taxes 2015 (Solothurn); Dismissal.
- Judgment of 1 June 2021 (2C_419/2021): Direct Federal Tax and State and Municipal Taxes 2017-2018 (Zurich); Dismissal.
- Judgment of 2 June 2021 (2C_435/2021): Administrative assistance DTA (CH-FR); Dismissed.
- Judgment of 2 June 2021 (2C_457/2021): Disqualification; non-admission.
- Judgment of 8 June 2021 (2C_445/2021): Real estate gains tax (advance on costs); dismissal.
Decisions are listed chronologically by publication date.
