Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 27 September - 3 October 2021.
- Judgment of 3 September 2021 (2C_414/2021): Value added tax 2010 (revision); The mere fact that one tax authority assumed dependent gainful employment, while the other assumed self-employment, is not sufficient to show a violation of federal law. Apart from that, the extraordinary appeal of the revision cannot be invoked to complain about the allegedly wrong (or uncoordinated) interpretation and/or application of the relevant law; in the present case, one authority rather followed the civil law view, the other rather the economic view. The legal question of subjective allocation was answered differently, which is not a ground for appeal; dismissal of the taxpayer's complaint.
Non-occurrence / administrative assistance:
- Judgment of 14 September 2021 (2C_669/2021): State and municipal tax 2018 (Zurich); Dismissal.
Decisions are listed chronologically by publication date.
