Overview of the tax rulings of the Swiss Federal Supreme Court published between November 13 - 19, 2023:
- Judgment of October 18, 2023 (9F_13/2023); St. Gallen state and municipal taxes and direct federal tax 2013; request for appeal against the judgment of the Swiss Federal Supreme Court 9C_738/2022 of May 30, 2023 (see our article of June 26, 2023); the petitioner cannot show how the court failed to take into account significant facts in the file or how requests made in the proceedings before the Federal Supreme Court should have been disregarded. Dismissal of the taxpayer's appeal on points of law.
- Judgment of September 25, 2023 (9C_731/2022); Direct federal tax, cantonal and communal taxes 2013 (Solothurn); This is the second time that the Federal Supreme Court has dealt with the admissibility of the simplified settlement procedure (under the old law). After the case was referred back to the Cantonal Court of Solothurn in the first ruling for a supplementary determination of the facts and reassessment(BGer 2C_305/2021 of October 6, 2021; our article of November 7, 2021), the question now is whether the lump-sum expenses paid to the taxpayers are to be treated as expenses or as part of their salary. The taxpayers do not succeed in proving the expense character, or rather they cannot allocate their expenses to the two companies involved. As the expenses therefore qualify as salary, the total remuneration is above the threshold amount for the application of the simplified settlement procedure and is to be treated as ordinary income. Dismissal of the taxpayer's appeal.
- Judgment of October 11, 2023 (9C_479/2023); military service tax, replacement year 2018; the incorrect application of substantive law does not entitle to a revision of the ruling. Appeal of the FTA upheld.
- Judgment of October 25, 2023 (9C_549/2023); Direct federal tax, cantonal and communal taxes (Geneva) 2008, request for revision; If a party becomes aware that there is a reason for bias on the part of an investigating official involved, it must report this immediately (within six to seven days). Dismissal of the taxpayer's appeal.
Decisions are listed chronologically by publication date.