Overview of the tax rulings of the Swiss Federal Supreme Court published between July 7 - 13, 2025:
- Judgment of June 23, 2025 (9C_75/2025): Direct federal tax as well as state and municipal taxes 2020 (Lucerne); free administration of justice; it was disputed whether the lower instance was right to refuse free administration of justice due to lack of prospects. This is the case if the prospects of winning the appeal are considerably lower than the risk of loss. In other words, a party with the necessary financial resources would, on reasonable consideration, refrain from taking legal action. In the present case, benefits of monetary value were offset against the GmbH controlled by the complainant. These legally enforceable benefits were also offset against the complainant, who only disputed the amount. The Federal Supreme Court upheld the lower court in its finding that the appeal brought by the appellant was futile. Dismissal of the taxpayer's appeal.
Non-occurrence:
Decisions are listed chronologically by publication date.
