Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 19 - 25 July 2021:

  • Judgment of 08 July 2021 (2C_116/2021): Direct federal tax and state and communal taxes 2005 - 2011 (Vaud); after-tax and tax evasion proceedings; In May 2012, A. AG was notified of the initiation of after-tax and tax evasion proceedings for the tax years 2002 - 2011. The 10-year deadline was thus met. The back-tax for the years 2005 - 2009 relates to claimed vehicle costs (2008 and 2009) and rental expenses. The right to assess the back tax for the years 2002 - 2005 expires in 2020. For the tax periods 2010 and 2011, offsets were made due to depreciation on old furniture for which the purchase price could not be determined. The vehicle costs were also rejected because no kilometre invoice was available. Instead, the flat-rate deduction of 9.6% was allowed. The deduction of more than 25% of the rental costs was also denied, as the property in question was used by the shareholder as his main residence. It is justified that only 25% of rent is attributable to commercial use. The deduction could also not be claimed for travel and representation expenses as no receipts could be provided. Appeal upheld with regard to the offsets for the 2010 and 2011 tax years, remanded to the lower court with regard to the considerations for the 2005 - 2009 tax years and with regard to the offence of attempted tax evasion for the 2010 - 2011 tax years.

Decisions in the area of administrative assistance / non-admission:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Profit Tax