Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 31 August - 6 September 2020.
- Judgement of 7 August 2020 (2F_11/2020): State and municipal taxes 2009-2011 (Geneva); The request for revision of the judgement 2C_66/2020 (see our contribution of 28 June 2020) is rejected.
- Judgment of 10. August 2020 (2C_181/2020): Direct Federal Tax and State and Municipal Taxes 2013 (Geneva); The interest rate on a loan from the parent company to the taxpayer for the financing of a factory building is to be based on the interest rate for real estate loans (and not on the interest rate for operating loans) according to the FTA Circular; This applies in the present case even if the loan is not formally secured by a real estate lien; In the present case, there is a payment in kind due to excessive interest; dismissal of the taxpayer's appeal.
- Judgment of 12 August 2020 (2C_231/2020): Real estate tax 2011 to 2014 (Geneva), revision; In the present case, there is no violation of federal law even if the taxpayer is of the opinion that the exemption for Minergie-certified buildings should have been granted to it automatically without submission of the relevant evidence; In the present case, it is a question of substantive law and an error in the application of the law does not constitute a ground for review; dismissal of the taxpayer's complaint
Non-entry decisions:
- Judgment of 3 August 2020 (2D_33/2020): Real estate gains tax 2017 (Aargau); non-existence.
- Judgement of 3 August 2020 (2F_12/2020): Appeal against the judgement of the Federal Supreme Court 2C_446/2020; non-occurrence.
Decisions are listed chronologically by publication date.
