Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 26 July - 1 August 2021.
- Judgment of 24 June 2021 (2C_477/2021): Direct Federal Tax and State and Municipal Taxes 2016 (Zurich); request for free administration of justice; private individuals who lack the necessary means and whose requests do not appear to be manifestly hopeless shall be exempted from the payment of procedural costs and advances on costs if they so request. A party who is only able to pay the necessary procedural and party costs if he or she attacks the means he or she needs to cover the basic needs for himself or herself and his or her family is deemed to be in need. In the present case, the complainants have declared assets in the amount of approximately CHF 380,000. Also, claims from previous tax assessments do not exceed the declared assets. It is therefore not objectionable under federal law that the lower court denied the complainants' indigence. Dismissal of the appeal.
- Ruling of 14 July 2021 (2C_136/2021): State and communal taxes Valais 2016: Surrenderable life insurance with life annuity; Contrary to the view of the taxpayer, this is not the granting of a loan with a repayment period of 25 years. Since the occurrence of the insured event is guaranteed and the son has a surrender right in the event of death, the offsetting of the surrender value as taxable assets is correct. Dismissal of the taxpayer's appeal.
Decisions in the field of administrative assistance:
- Judgment of 8 July 2021 (2C_550/2021): State and municipal taxes 2019 (Aargau); administrative fine; non-admission.
- Judgment of 16 July 2021 (2C_573/2021): Wealth tax 2015 - 2018 (Vaud); Dismissal.
- Judgment of 19 July 2021 (2C_575/2021): Water consumption tax (Vaud); Dismissal.
- Judgment of 16 July 2021 (2C_567/2021): Reimbursement of costs (Ticino); Dismissal.
Decisions are listed chronologically by publication date.
