Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of November 19 - 25, 2018.
- Judgment of 5 November 2018 (2C_491/2018 ): Real estate profit tax; refusal of a tax deferral within the meaning of Article 12(3)(e) StHG because there was no residential property used permanently and exclusively by the owner. In the present case, the complainant lived in the upper part of a block of flats and sold an independent flat four storeys below. It was impossible for the complainant to prove that the apartment below had also been used as a domicile. Rejection of her complaint.
- Judgment of 8 November 2018 (2C_766/2018): Direct federal tax and state and municipal taxes 2004 - 2009 (Vaud); Art. 6 ECHR not applicable in post-tax proceedings, as these are not criminal proceedings In the after-tax procedure, the taxpayer cannot choose to return to elements (in this case third-party care costs) that are not subject to the after-taxation. Dismissal of the complainant's complaint.
- Non-occurrence decisions / inadmissible complaints:
- Judgment of 7 November 2018 (2C_991/2018): Real property gains tax; the appeal is dismissed.
- Judgment of 7 November 2018 (2C_975/2018): Administrative assistance (DTA Switzerland - France); the complaint will not be acted upon
- Judgment of 13 November 2018 (2C_454/2017): Tobacco tax; amendment of the Tobacco Tax Ordinance (TStV) of 29 April 2015 (taxation of water pipe tobacco); the case is written off as a result of the withdrawal of the appeal
- Judgment of 12 November 2018 (2C_959/2018): Administrative assistance (DTA Switzerland - France); the appeal is not upheld.
- Judgment of 12 November 2018 (2C_997/2018): Cantonal and communal tax 2008 - 2011 (Geneva); the appeal is not upheld.
Decisions are listed chronologically by publication date.
