Overview of the tax rulings of the Swiss Federal Supreme Court published between September 16 - 22, 2024:
- Judgment of August 22, 2024 (9C_134/2024): Direct federal tax and state and municipal taxes (Zurich) 2019; in dispute is whether the taxpayer can deduct its declared losses from the previous year in the 2019 tax period, even though it was assessed with a net profit in the 2017 and 2018 tax periods according to its best judgment. If the taxpayer failed to deduct a loss or loss carryforward from the net profit in an earlier tax period, the loss offset cannot be made up for in a later tax period. In this case, the cantonal tax office expressly stated in the 2017 and 2018 assessment rulings that losses from the previous year that were on file had been taken into account. If the taxpayer had disagreed, she should have lodged an objection against the discretionary decisions within the deadline, which she did not do. Dismissal of the taxpayer's appeal.
- Judgment of August 23, 2024 (9F_14/2024): Household fee pursuant to Art. 69 et seq. RTVA, 2021 levy period; the request for recusal is not granted; dismissal of the appeal request insofar as it is granted.
Decisions are listed chronologically by publication date.
