Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 - 30 August 2020.
- Judgment of 6 August 2020 (2C_7/2020): Free administration of justice; dismissal of taxpayers' complaints.
- Judgment of 7 August 2020 (2C_134/2020): Geneva Taxis Act; refund of the one-off tax; the interpretation of the cantonal regulation in the first instance concerning the refund of the one-off tax for taxi permits (refusal to refund the tax to a person who has received the taxi permit by inheritance) is not arbitrary; dismissal of the claimants' appeal, in so far as it is upheld
- Judgement of 7 August 2020 (2C_9/2017): Direct federal tax and state and municipal taxes 2007 and 2008 (Ticino); in the case at hand, it was disputed whether the cantonal authorities rightly considered the complainant to be a shareholder or a person close to G. AG. The cantonal authorities have sufficiently explained. The complainant was unable to demonstrate the obvious incorrectness. Rejection of the complaint.
- Judgment of 7 August 2020 (2C_616/2020): Direct federal tax and state and municipal taxes in 2016 (Grisons); Application of the marriage penalty; requirement of application (Article 190 BV); dismissal of taxpayers' appeal
Inadmissible complaints / decisions not to intervene / administrative assistance:
- Judgment of 12 August 2020 (2C_618/2020): Administrative assistance DTA (CH-FR); party status of A. (bank); the appeal of the information holder A. is dismissed for lack of a legal question of fundamental importance or a particularly important case.
Decisions are listed chronologically by publication date.
