Overview of the tax law decisions of the Swiss Federal Supreme Court published between 20 - 26 June 2022:
- Judgment of 23 December 2021 (2C_194/2021): State and municipal taxes 2017 (Zurich); property tax value of an apartment building. It was disputed and to be examined whether the assessment authority had been entitled to deviate from the formula value pursuant to Directive RR/ZH 2009 and instead to make an individual estimate of the market value. In the event that the schematic, formulaic determination leads to a wealth tax value that is above 100 per cent of the market value or below 70 per cent thereof, the RR/ZH 2009 directive provides that an individual estimate of the wealth tax value must be made. The corresponding provision of the Directive RR/ZH 2009 proves without further ado to be in conformity with the law. Dismissal of the taxpayer's appeal.
- Judgment of 12 May 2022 (2C_998/2021): VAT (1st quarter 2011 - 4th quarter 2014), discretionary assessment; By making a discretionary assessment and calculating the complainant's turnover by means of a gross profit margin of 53.2%, the FTA did not violate federal law. Partial approval of the taxpayer's appeal due to the statute of limitations (in relation to the 2011 tax period). In all other respects, the ruling of the FAC is upheld.
- Judgment of 17 May 2022 (2C_630/2021; 2C_631/2021): Direct Federal Tax and State and Municipal Taxes 2013 (Appenzell-Ausserrhoden); in dispute and to be examined is the offsetting of an alleged pecuniary benefit at the level of the taxpayer. The lower court justified this with the fact that F. GmbH had taken over non-valuable assets (nonvaleurs) as part of the purchase agreement of 18 February 2013 with C. GmbH. The target company had already reported a deficit of EUR 3,100,000 in 2011. Insolvency proceedings were opened on 1 March 2013. Both the participation and the loan turned out to be nonvaleurs. The taxpayer's alleged ignorance of the alarming financial situation cannot lead to the assumption of "dealing at arm's length". The sale of the package at book value for which F. GmbH offered a hand could not have been achieved in the same way with a distant third party. The participation in the target company is to be assessed as a nonvaleur. Dismissal of the taxpayer's appeal.
- Judgment of 10 June 2022 (2C_76/2022): Kaminfegergebühr 2019-2020 (Fribourg); Beschwerdelegitimation of the tenant; The lower court denied the tenant's right to appeal as a creditor of the addressee of the order, in this case the owner, under Art. 89 para. 1 in conjunction with Art. Art. 111 Federal Supreme Court Act. Dismissal of the appeal.
Non-entry decisions:
Decisions are listed chronologically by publication date.
