Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 26 August to 1 September 2019.
- Judgement of 29 July 2019 (2C_1087/2018): Cantonal and municipal taxes 2011 (Geneva); imputed rental value taxation; the lower instance ruled in a manner binding on the Federal Court of Justice that the taxpayer had not provided proof that he had left his property in the 2011 tax period and that the property was no longer at his disposal. Accordingly, an imputed rental value continued to be taxed legally. The appeal is dismissed in so far as it is admissible.
- Judgment of 9 August 2019 (2C_901/2017): Direct federal tax and state and municipal tax 2014 (Bern); benefits in kind; compliance with deadlines. "Where an administrative authority sends a document by registered letter post and the postal item is not accepted or collected, service shall be deemed to have been effected on the seventh day following the date on which the attempt to serve the document was unsuccessful (fictitious service)". (E. 2.2.3.) The appeal proves to be unfounded and is dismissed.
- Judgement of 15 August 2019 (2C_689/2019): Tax security; state and municipal taxes 2014 and 2015 (Zurich) and direct federal taxes 2007, 2008, 2010, 2014 and 2015; "the Federal Supreme Court applies a prima facie standard when reviewing a cantonal security decision [...]. The considerations of the lower court are convincing and make it clear that the lower court was allowed to assume, in conformity with federal law, that the circumstances of the case, which were significant for the seizure, were credible. (E. 3.4.) The appeal is unfounded and is dismissed in so far as it is admissible.
Decisions not to intervene / inadmissible appeals
- Judgment of 12 August 2019 (2C_688/2019): Direct Federal Tax and State and Municipal Tax 2015 (Zurich); the appeal is dismissed
- Judgment of 12 August 2019 (2C_692/2019): supervisory appeal (Zurich); the appeal is not upheld
Decisions are listed chronologically by publication date.
