Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 15 - 21 January 2018.
- Judgment of 18 December 2017 (2C_922/2017): Determination of tax liability tax period 2015 (Aargau); no justification for the food point at the place of the four-month rented apartment in the canton of Schwyz, since this was only a temporary solution and the taxpayer returned to his own apartment in the Aargau, which was available to the girlfriend; Dismissal of the complaint.
- Judgment of 22 December 2017 (2C_957/2017): Direct federal tax, tax period 2009 (Aargau); Reference to the (now established) practice in BGE 138 II 32, according to which the tax concept of "agricultural and forestry land" must be specified in accordance with the scope of application and protection as well as the restrictions on the sale of agricultural land law and the exception of Art. 12 Paragraph 1 StHG cannot be applied to an unbuilt and fully situated property in a construction zone which does not constitute a 'reasonable change' of a plot of land with agricultural buildings and installations; the lower court therefore did not insolaw any federal law when considering that the entire sales profit – and not merely the re-introduced depreciation – should be covered by the profit tax; Dismissal of the complaint.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 3 January 2018 (2C_1079/2017): State and municipal taxes of the canton of Aargau 2015 (Aargau), public buses; the complaint will not be filed.
Decisions are listed chronologically by publication date.
