Decisions of the Swiss Federal Supreme Court (CW 35 - 2022)

Natalya Ezzaini

4.9.2022

2

min read

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 29 - September 4, 2022:

Judgment of 10 August 2022 (2C_190/2022): Calculation of the value of the infrastructure of retirement and nursing homes; remuneration of the daily service; The determination of the amount of the daily service is in dispute. Previously, this amount was CHF 27.70. Due to the recalculation of their infrastructure, this amount was set at CHF 15.20. The A. AG defended itself against this and claimed an incorrect presentation of the facts, arbitrary evaluation of evidence and violation of the principle of good faith. These reasons did not convince the Federal Supreme Court. Dismissal of the appeal of A. AG.

Decisions are listed chronologically by publication date.

Tax topics covered in this post:

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