Overview of the tax law decisions of the Swiss Federal Supreme Court published between 27 June - 3 July 2022:
- Judgment of 10 June 2022 (2C_120/2022): State and municipal taxes 2017 and 2018 (Geneva); The disputed issue in the present case was whether the taxpayers had validly submitted a request for a new tax assessment of their property for the purposes of cantonal wealth tax. Specifically, they complained that a corresponding request must be submitted before 31 December of the year in question in order to obtain an adjustment of the relevant property tax value. Thus, the complaint is directed against the interpretation of cantonal procedural law with regard to the deadline for obtaining such a request and thus does not fall within the scope of the Tax Harmonisation Act. However, the complainants do not succeed in demonstrating in a legally adequate manner how a violation of the prohibition of arbitrariness should be fulfilled in casu. The Federal Supreme Court also held that obtaining an expert opinion could not be qualified as excessive formalism. Dismissal of the taxpayer's appeal.
- Judgment of 19 May 2022 (2C_730/2021) - intended for publication: Direct Federal Tax and State and Municipal Taxes 2018 (Graubünden); The dispute in the present case was the taxation of the consideration that the complainant received for the granting of the plant and building height restriction on its property in favour of the neighbouring property. The easement granted in the present case does not constitute a significant encroachment within the meaning of Art. 12 para. 2 lit. c StHG, which means that the encumbrance cannot be treated in the same way as a sale. Against this background, it is not objectionable that the consideration received for the granting of the easement was subject to income tax as income from immovable property. Dismissal of the taxpayer's appeal.
Decision not to enter:
Decisions are listed chronologically by publication date.
