Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of September 17 - 23, 2018.
- Judgment of 4 September 2018 (2C_834/2017): Staats- und Gemeindesteuer 2004, 2006-2009, 2011-2016 (Zurich) concerning tax security; the lower instance was entitled to rely on the consultation of the municipal tax office after having sent the requested consultation enclosures to the appellants and set them a deadline for replying; the lower instance correctly carried out the instruction of the appellants and did not infringe the right to be heard of the appellants; no infringement of the right to be heard can be seen in the later procedural association either; the appellants' appeal is dismissed
Non-occurrence decisions / inadmissible complaints:
- Judgment of 11 September 2018 (2C_749/2018): Administrative assistance (Switzerland - Spain); in the present case there is no legal question of fundamental importance within the meaning of Art. 84a FSCA. In particular, the fact that the criminal authority in the requesting state is now responsible for the proceedings does not result from the contested decision. For these reasons the appeal will not be considered.
Decisions are listed chronologically by publication date.
