Overview of tax law decisions of the Swiss Federal Supreme Court published between September 18 - 24, 2023:
- Judgment of 24 August 2023 (9C_669/2022): State and municipal taxes 2009-2013 (Geneva); The valuation of the shares of the law firm C. SA, of which B is the sole shareholder, is in dispute. According to Art. 14 para. 1 StHG, assets are valued at market value. However, the capitalized earnings value may be appropriately taken into account (Art. 14 para. 2 StHG). The valuation according to the fair market value is mandatory for the cantons, but the StHG does not prescribe a specific valuation method. The cantons therefore have a great deal of leeway in this area. The taxpayers claim without further justification that the application of the practical method violates the sense of justice and equity. The court confirmed the application of the practical method, taking into account the simple weighting of the income value. In doing so, it relied mainly on the judgment of 27 August 2020 2C_866/2019 (see our article of 13 September 2020), which dealt with the same issue and concerned the same taxpayers. Dismissal of the taxpayers' appeal.
Decisions are listed chronologically by publication date.
