Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 18 - 24 October 2021.
- Judgment of 6 October 2021 (2C_114/2021): Determination of the relevant value of the infrastructure of a medico-social facility with regard to the remuneration to be paid for the daily rent (Neuchâtel); dismissal of the company's appeal.
- Judgment of 25 June 2021 (2C_681/2020): State and municipal taxes (St. Gallen); fair market value assessment: In dispute is the reassessment of the assessment and the associated determination of the property tax values of the two properties acquired by the appellants in 2017. According to the Tax Act of St. Gallen, the property tax market value of real estate corresponds to the average price at which real estate of the same or similar size, location and quality is sold in the area concerned. It is to be determined by means of an appraisal. In the absence of market value statistics, which would allow a timely adjustment of the property tax values to the market development, the cantonal tax office can only meet the requirements of the StHG if it initiates a reassessment of the valuation in the individual case. In the present case, there were indications of this, as the purchase price was considerably higher, namely around 45% and more than CHF 400,000 above the last appraised value. The reassessment of the valuation and the associated increase in the property tax value is therefore not objectionable. Dismissal of the taxpayer's appeal.
- Judgment of 8 October 2021 (2C_44/2021): State and municipal taxes and direct federal tax 2015, 2016 and 2017 (Ticino); in the present case, there is no violation of the prohibition of confiscatory taxation under Art. 26 BV or Art. 8 para. 2 let. h KV TI. It is true that the amount of direct taxes owed exceeded the taxable income of the taxpayers in three years due to the high property taxes. However, the taxpayers' assets consisted in part of shares in a solely controlled limited company in which dividends could have been distributed. Dismissal of the taxpayers' appeal.
Non-occurrence / administrative assistance:
- Judgment of 8 October 2021 (2C_754/2021): Administrative assistance DTA CH-IN; dismissal.
- Judgment of 7 October 2021 (2C_757/2021): Administrative assistance DTA CH-AT; dismissal.
- Judgment of 7 October 2021 (2C_758/2021): Administrative assistance DTA CH-AT; dismissal.
- Judgment of 11 October 2021 (2C_794/2021): Municipal public charges - levy on drinking water distribution and on waste water disposal and drinking water treatment; dismissal.
Decisions are listed chronologically by publication date.
