Overview of tax law decisions of the Swiss Federal Supreme Court published between July 31 - August 6, 2023:

  • Judgment of 12 July 2023 (9C_32/2023): VAT 2005-2009; subsequent charging of VAT in the case of a former VAT group that still existed during the relevant period; With regard to the capacity of the individual former group members to be parties, the Federal Supreme Court states that the right to conduct proceedings reverted to the former group members with the deletion of the VAT group and that they again act as independent taxable persons. With regard to the calendar years 2005 and 2006, which were already absolutely time-barred at the time of the lower court's decision, there was no interest in a declaratory judgment or any other type of legal protection with regard to the existence and amount of the time-barred tax claims and thus the right to appeal. With regard to the statute of limitations for the calendar year 2007, which only occurred after the decision of the lower court, the Federal Supreme Court affirmed the right to appeal to the extent of the assertion of the statute of limitations, but denied the right to appeal with regard to the determination of the existence and amount. No applications were submitted for the calendar years 2008 and 2009. Partial approval of the appeal of the legal successors of the former VAT group.
  • Judgment of 14 July 2023 (9C_709/2022): Cantonal and communal taxes 2015-2018 (Geneva); The valuation of a property is in dispute in the present case; due to the death of her husband, the taxpayer's partially owner-occupied and partially rented property was revalued for inheritance tax purposes. The value so determined is not in dispute. However, the taxpayer now essentially argues that this market value of the property determined in the course of the inheritance should not apply for income and wealth taxes, but that the - much lower - flat-rate appraisal value applied in the Canton of Geneva should continue to apply. Dismissal of the complainant's appeal.
  • Judgment of July 20, 2023 (9C_229/2023): State and municipal taxes 2016 (Zurich); The dispute is whether A.'s residence at the end of the 2016 tax period is in the canton of Zurich or in the canton of Schwyz. The lower courts found that A. neither rented nor sold his residential property share in Zurich to his partner despite his alleged separation from him, and that he invested significant funds for the garden renovation despite his move-out. In the months of October to December, he stayed abroad on 42 of 92 days and of the remaining 43 days, he spent 19 days in the canton of Zurich. From the files, only 3 purchases and one cash withdrawal in the Canton of Schwyz are evident for this period. The alleged separation could not be clearly proven (even after the separation, they went on vacation together, attended couples therapy and monthly support payments were made), which is why the life partner still belonged to A.'s closest personal environment. At the end of 2016, A.'s place of residence was in the Canton of Zurich. Dismissal of the taxpayer's appeal.
  • Judgment of 20 July 2023 (9C_679/2022): Municipal taxes (Vaud); The complainant mainly accuses the lower court, on the one hand, of having determined the facts obviously incorrectly and, on the other hand, of having applied cantonal law arbitrarily. The complainant cannot be followed when he claims that the cantonal court determined the facts of the case obviously incorrectly or incompletely. This is because the lack of reference to the case law of the Federal Supreme Court cited by the complainant does not fall within the scope of the determination of the facts. Dismissal of the appeal of the taxpayers.
  • Judgment of June 30, 2023 (9C_631/2022): Direct federal tax and cantonal taxes (Ticino); Based on the bindingly established facts, the lower court rightly assumed the existence of transposition. Dismissal of the taxpayer's appeal.

Non-occurrence / administrative assistance:

Decisions are listed chronologically by publication date.