Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 22 - 28 July 2019.
- Judgement of 4 July 2019 (2C_497/2018): Direct federal tax and state and municipal taxes 2006-2009 (Solothurn); offsetting of hidden profit distributions; in the present case, it was disputed whether the lower court was rightly entitled to offset for profit tax purposes (Art. 58 par. 1 lit. b al. 5 DBG); the conclusion of the previous instance that B. AG did not provide the complainant with any payments in the tax periods in question is not objectionable; consequently, the profit tax offsets in question are admissible for lack of business-related expenses. The plea alleging incomplete and arbitrary findings of fact is unfounded. The appeal is dismissed in so far as it is admissible.
- Judgment of 8 July 2019 (2C_582/2019): Liability for cantonal taxes (Ticino); the appeal is manifestly unfounded and is dismissed
- Judgment of 9 July 2019 (2C_616/2018): Administrative assistance DTA Switzerland - Netherlands (NL); the principle of subsidiarity in accordance with no. XVI a Protocol to DTA CH-NL is not violated in this case and does not prevent the requested information from being provided. The appeal is dismissed.
Non-occurrence decisions / inadmissible complaints:
- Judgement of 12 July 2019 (2C_630/2019): Administrative assistance DTA Switzerland - USA; legal assistance; the appeal is not upheld.
Decisions are listed chronologically by publication date.
