Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 13 - 19 September 2021.
- Judgment of 20 August 2021 (C_957/2020): Guest tax of the municipality of Flims/GR, 2015 tax period; dismissal of the complaint of the house owners.
- Ruling of 25 August 2021 (2C_153/2021): State and municipal taxes 2012 and 2013 (Zurich/Schwyz/Nidwalden); Double taxation; A lump-sum discretionary assessment with regard to services between affiliated companies is appropriate if the facts of the case remain illiquid despite the exhaustion of the means of investigation on the part of the tax office, respectively if the complainant does not provide any information about the concrete services received between the companies and refers to the completely unspecific content of a management contract and the lump-sum remuneration solution contained therein. Furthermore, in the absence of any serious, quantitatively or qualitatively significant business activity by the complainant's employees in Stans and taking into account the working routes and the spacious office premises in Zurich, the actual management of the complainant is attributed to Zurich. Dismissal of the complaint against the Canton of Zurich. Appeal against the Canton of Nidwalden upheld. The appeals of the shareholder (against the assessments of the Canton of Schwyz) and the sister company (against the assessments of the Canton of Nidwalden) of the complainant are dismissed.
Decisions are listed chronologically by publication date.
