Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 26 October - 1 November 2020.
- Judgment of 13 October 2020 (2C_665/2020): Direct Federal Tax and State and Municipal Taxes 2012-2013 (Vaud); the taxpayer was unable to prove that the costs in question were necessary to earn his income (professional expenses). Nor is it sufficient to argue that similar deductions were recognised in previous years. Dismissal of the taxpayer's complaint.
- Judgment of 23 September 2020 (2C_242/2020): State and municipal taxes 2014 (Aargau); The taxpayer acquired an existing property with two building parts; Among other works, he converted the warehouse in the northern part into a 3.5-room apartment; He extended the existing 4.5-room apartment in the southern part into a 5th floor apartment.5-room apartment; The deductibility of the relevant costs as maintenance costs was in dispute; The Federal Supreme Court upheld the finding of the lower instance that the property had been used for a significant extension of its use and was therefore equivalent to a new building, which is why an overall view must be assumed and no costs can be deducted; dismissal of the taxpayer's appeal
- Judgement of 6 October 2020 (2C_164/2020): Real estate gains tax Zurich 2012: Intercantonal tax exemption of a real estate agent, right to choose between imputation of taxes for real estate gains tax or profit tax, reason for revision; in the present case, the taxpayer waived the imputation of taxes for real estate gains tax in the secondary tax domicile ZH. The assessment became legally effective. In 2014 the profit taxes were assessed at zero. Nevertheless, the taxpayer did not apply for a revision until 2016 in order to be able to subsequently exercise the option. Apart from the fact that the 90-day period was missed, there is no reason for revision. Dismissal of the taxpayers' appeal.
- Judgment of 20 October 2020 (2C_260/2020): Direct federal tax and state and local taxes 2001-2011 (Geneva). The decision of the lower instance not to enter an appeal against an interim decision is protected.
- Judgment of 20 October 2020 (2C_320/2020): Waste tax for companies (Geneva); dismissal of the appeal lodged by the contested companies
Non-entry decisions:
- Judgments of 14 October 2020 (2C_837/2020), (2C_838/2020) ,(2C_839/2020), (2C_840/2020), (2C_841/2020), (2C_842/2020) and (2C_843/2020): administrative assistance between Switzerland and Spain; failure to act.
- Judgment of 15 October 2020 (2C_767/2020): Taxation (Geneva); Non-occurrence.
Decisions are listed chronologically by publication date.
