Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 30 August to 5 September 2021.

  • Judgment of 5 August 2021 (2C_454/2020): Wasserzins 2012 in connection with a water use concession of the SBB (Valais); partial approval of the complaint of the communes.
  • Judgments of 18 August 2021( 2C_484/2021; 2C_485/2021): State and municipal taxes and direct federal tax 2015 (Jura); appeal; the lower court was correct in finding that the facts asserted in the appeal were largely the same as in the original objection. The complainant's complaint that the incorrect delivery of another registered letter sent by A-Post Plus shows the unreliability of the track-and-trace system proves to be immaterial, as the delivery date of the relevant ruling is not thereby called into question. Dismissal of the taxpayers' appeals.
  • Judgments of 17 August 2021 (2C_1057/2020; 2C_1059/2020): State and municipal taxes and direct federal tax 2008 - 2017 (Geneva); in dispute is whether a security deposit may be required. The taxpayer argues that the rights of the tax authorities are not threatened, citing his real estate holdings in Switzerland, the close ties he and his family have with the canton of Geneva and the good relationship he has with the tax authorities. The facts presented by the lower court do not allow the Federal Supreme Court to review whether there is a risk. Remittal to the lower court for reassessment. Furthermore, the taxpayer complains about the amount of the requested security without precise justification and claims that the requests for security cannot relate to fines that have not yet been imposed, which is, however, quite possible. Dismissal of the appeal with respect to the direct federal tax for the years 2008 to 2017 and partial approval with respect to the state and municipal taxes for the years 2008 to 2017.
  • Judgment of 16 August 2021 (2C_252/2021): Zurich 2010 state and municipal taxes; appeal against the judgment of the Administrative Court of 13 January 2021 (SB.2020.00100, cf. our article of 2 May 2021); calculation of default interest; In the present case, it was disputed whether, in the event of late payment of a final invoice against which the appeal proceedings had been initiated, the compensatory interest (0.5%) or the default interest (4.5%) applied. The Federal Supreme Court confirmed the lower courts. Regardless of whether the factors are adjusted or remain unchanged, the canton of Zurich may charge interest on arrears from the 31st day of service of the final invoice. A change in the compensation interest (0.5%) only occurs with regard to any changes in the amount of the tax owed as a result of the appeal proceedings. On the other hand, the issuance of a new final invoice has no effect on interest on arrears that is (still) due for non-payment of the previous final invoice, which means that taking legal action does not constitute an incentive to make alternative financial investments in the case of very high tax claims. Dismissal of the taxpayer's appeal.

Decisions in the area of administrative assistance / non-admission / requests for revision:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Income Tax
Wealth Tax
Other Taxes