Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 28 September - 4 October 2020.
- Judgment of 23 July 2020 (2C_535/2019): Imports of biodiesel; under the aMinöStV regime, an application for a proof number had to be submitted to the Directorate General of Customs before the first tax return was submitted, specifying the raw materials used; in the present case, it is untenable that the lower instance refused to obtain the requested expert opinion because the lower instance lacked the scientific expertise; partial approval of the appeal.
- Judgment of 16 September 2020 (2C_643/2020): Determination of the value of the infrastructure of medico-social institutions with regard to the reimbursement of the daily rental charge; restoration of the suspensive effect negated; dismissal of the appeal lodged by the taxpayers
Non-entry decisions / administrative assistance:
- Judgement of 28 August 2020 (2C_645/2020): Administrative assistance DTA Switzerland-Finland; the appeal will not be upheld
- Judgment of 15 September 2020 (2C_639/2020): Cantonal taxes and direct federal tax 2016 (Ticino); the appeal is not upheld
- Judgment of 15 September 2020 (2C_732/2020): Municipal waste tax; the appeal is not upheld
Decisions are listed chronologically by publication date.
