Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 5 - 11 October 2020.
- Judgment of 14 September 2020 (2C_256/2018): Direct Federal Tax and State and Municipal Taxes 2012 and 2013 (Ticino); The appellant has not submitted any plausible justification or evidence that could show the incorrectness of the method used by the tax authority to determine the private share of car costs; The norm contained in the tax law of the Canton of TI concerning the deduction of third-party care and its use contradicts the corresponding norm in the StHG; Partial acceptance of the taxpayer's appeal.
- Judgment of 24 September 2020 (2C_119/2020): Interim adjustment of property appraisal values (Ticino); the Canton of Ticino complied with the rules on the interim adjustment of property appraisal values and therefore did not breach procedural rights and obligations; dismissal of the taxpayer's appeal
Non-entry decisions:
- Judgment of 18 September 2020 (2C_1031/2019): Subsidy for an inter-municipal road (Vaud); not applicable.
- Judgment of 22 September 2020 (2C_630/2020): Direct federal tax and state and local taxes in 2019 (Ticino); not applicable.
- Judgment of 24 September 2020 (2C_784/2020): Direct federal tax and state and municipal taxes in 2017 (Fribourg); not applicable.
Decisions are listed chronologically by publication date.
