Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 9 to 15 September 2019.
- Judgment of 20 August 2019 (2C_147/2019): Direct federal and cantonal tax (Fribourg); Exemption on the basis of a purely public purpose; non-profit purpose within the meaning of Article 56 lit. g DBG requires an unpaid activity which is in the public interest (E. 4.4). This is not the case if an institution takes care of old or sick horses which would otherwise be put down by their owners. Dismissal of the appellant's appeal.
- Judgment of 22 August 2019 (2C_936/2017): Application for refund of Swiss withholding tax on the basis of the double taxation agreement with France (DTA CH-FR); the appeal against the ruling of the Federal Administrative Court of September 25, 2017 (A-3061/2015) is dismissed (see our article of October 8, 2017).
- Judgment of 5 August 2019 (2C_744/2018): Cantonal taxes 2007-2013 (Basel-Stadt); property trading; mixed operation (additional property management and property renovation); partial approval of the appeal and rejection to the lower court for the purpose of examining whether mixed operation exists. The remainder of the appeal is dismissed.
- Judgment of 16 August 2019 (2C_37/2019): Withholding tax 2015 (Basel-Stadt); The new rules on the forfeiture of the claim for a refund of withholding tax came into force on 1 January 2019 and also apply to claims that have been filed since 1 January 2019. In this case, the negligent non-declaration must be examined in the light of the principles developed for tax evasion; in the present case, based on the facts established by the lower court, no conclusion can be drawn on negligence or contingent intention; partial acceptance of the taxpayer's complaint and rejection of the complaint to the Tax Appeal Commission.
- Judgment of 29 August 2019 (2C_233/2019): Value added tax (VAT); waiver by the City of Geneva of the right to charge building lease interest due to the financial difficulties of the operator of a parking facility. This decree constitutes a subsidy within the meaning of Article 18(a) of the VAT Act in the absence of consideration and entails a reduction in input tax. Contrary to the opinion of the BVGer, the fact that the plant will revert to the owner (City of Geneva) without compensation when the building lease ends does not constitute economically equivalent consideration. Approval of the appeal by the Federal Tax Administration (FTA).
Decisions are listed chronologically by publication date.
