Overview of the tax rulings of the Swiss Federal Supreme Court published between October 14 - 20, 2024:
- Judgment of September 18, 2024 (9C_388/2024): Inheritance tax 2020 (Ticino); The lower court rightly decided that the inheritance of the deceased's sister was taxed at the tax rate for siblings, even if, according to the complainant, the relationship was qualitatively comparable to a marriage. The lower court therefore did not violate good faith, the principle of equal treatment under the law or the prohibition of arbitrariness. Dismissal of the taxpayer's appeal.
- Judgment of September 23, 2024 (9C_595/2023): Direct federal tax and cantonal and communal taxes 2011 - 2012 (St. Gallen); The dispute was whether and, if so, to what extent the acquisition and operating costs for the Pilatus P3-05 and a towing vehicle recorded by D. GmbH under commercial law constituted hidden profit distributions to the sole shareholder. In the administrative court decision of August 17, 2023, it was determined that D. GmbH was not the owner under civil law or at least the beneficial owner of the aircraft. The capitalization of the aircraft therefore proves to be contrary to commercial law. The aircraft represents a nonvaleur for D. GmbH. Therefore, monetary benefits in favor of the shareholder were rightly assumed. Dismissal of the taxpayer's appeal.
- Judgment of September 25, 2024 (9C_421/2024): Direct federal tax and state and municipal taxes 2021 (Geneva); The dispute was whether the administrative court of first instance was right not to hear the appeal due to non-payment of the advance on costs and whether the administrative court of second instance confirmed the decision not to hear the appeal without error of law. The appellant was not able to argue that her constitutional rights had been violated. In particular, the Federal Supreme Court recalled that cantonal law does not have to provide for a provision that requires - as is the case in Art. 63 para. 2 BGG - the setting of a grace period in the event of non-payment of the advance on costs. Dismissal of the appellant's appeal.
Failure to enter:
Decisions are listed chronologically by publication date.
