Overview of tax law decisions of the Swiss Federal Supreme Court published between October 9 - 15, 2023:
- Judgment of September 8, 2023 (2F_11/2023): Request for revision of the Federal Supreme Court decisions 2C_473/2016 / 2C_474/2016 of August 22, 2016 and 2C_705/2022 of December 15, 2022; The present request for revision proves to be unfounded. The newly submitted documents cannot overturn the qualification of the complainant's gainful activity as dependent gainful activity. Thus, the Federal Supreme Court did not have to deal further with the procedural admissibility of the newly submitted documents. Rejection of the taxpayer's request for revision.
- Judgment of September 18, 2023 (9C_642/2022): Cantonal and communal taxes and direct federal tax 0217 (Ticino); A consolidated approach must be applied to the three-year time limit for lump-sum payments from the 2nd pillar. The lower courts rightly denied the deductibility of a purchase into a pension fund of the taxpayer against the background of a lump-sum payment from an additional pension fund for executive employees in the same year. Dismissal of the taxpayer's appeal.
- Judgments of September 5, 2023(9C_58/2023, 9C_77/2023): Partial revision of the visitor tax regulations of the municipality of Bettmeralp; dismissal of the appeals.
- Judgment of September 5, 2023 (9C_75/2023): Partial revision of the visitor's tax regulations of the municipality of Riederalp; dismissal of the appeal.
- Judgment of September 5, 2023 (9C_76/2023): Partial revision of the visitor's tax regulations of the municipality of Fiesch/VS; approval of the appeal.
- Judgment of September 18, 2023 (9C_121/2023): Direct Federal Tax and State and Municipal Taxes (Schwyz) 2017; The taxpayer takes the position that the real estate and the co-sold inventory are part of his private assets. According to current case law, real property can, by its nature, belong to both business and private assets (alternative property). The decisive factor is whether the property, taking into account all circumstances, predominantly serves the self-employed gainful activity. In this context, the current technical and economic function is to be taken into account. The lower court found that prior to the disputed property, the taxpayer had acquired three other properties in the same district and sold them again in the short term. Furthermore, his professional knowledge was pointed out and financially he was dependent on the income from the trading activity in order to finance the new building as well as his probably luxurious lifestyle. It is also not objectionable that the lower court allocated the inventory sold with the property to the business assets. Dismissal of the taxpayer's appeal.
Decisions are listed chronologically by publication date.