Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 13 - 19 January 2020.
- Judgement of 12 December 2019 (2C_1111/2018): Value added tax (VAT); management of mortgage receivables; confirmation of the judgement of the Federal Administrative Court of 5 November 2018 (A-6642/2017); see our contribution of 18 November 2018.
- Judgment of 9 December 2019 (2C_1094/2018): State and municipal taxes 2013 (Grisons): The lower court held that the term "agricultural land" under Article 14(2) of the Swiss Federal Tax Act should be interpreted in the same way as that of "agricultural land" under Articles 8(1) and 12 of the Swiss Federal Tax Act. Thus, Article 14(2) of the StHG restricts the privileged taxation at the capitalised earnings value to real property under Article 2 of the Civil Code. The lower court correctly reflected the Federal Court's case law. Dismissal of the appellants' appeal.
- Judgment of 9 December 2019 (2C_272/2019): Bürchen visitor's tax As a rule, general, abstract rules do not affect the subjects of the law so directly that individual consultations would be justified. When revising a decree, standards which have been taken over from the previous regulation without amendment can only be reviewed if they are given a different meaning under the amended law compared to their original content or if they appear in a new light as a result of the revision of the law and the complainant suffers disadvantages as a result. The flat-rate tourist tax was determined "taking into account the average occupancy rate" and thus within the framework of the cantonal tourism law. Dismissal of the appeal.
Non-occurrence decisions / inadmissible complaints:
- Judgement of 23 December 2019 (2C_1014/2019): Administrative assistance - double taxation agreement between Switzerland and Greece (DTA CH-GR); the appeal is not upheld.
Decisions are listed chronologically by publication date.
