Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 27 January - 2 February 2020.
- Judgment of 4 January 2020 (2F_9/2019): Application for revision of the judgment of 20 February 2019 (2C_152/2018 - single judge's decision not to intervene): In the present case, it follows from judgment 2C_152/2018 that the appeal was not upheld for lack of substantiated complaints. The requests made were therefore not ignored but dealt with by a decision of non-admission. None of the other grounds for appeal are present. Rejection of the appeal.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 13 January 2020 (2F_32/2019): Discretionary assessment 2017 (Vaud); the appeal is not upheld.
- Judgment of 21 January 2020 (2C_58/2020): Value added tax (VAT); tax period 2016; appeal not granted.
Decisions are listed chronologically by publication date.
