Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 December 2019.
- Judgment of 18 November 2019 (2C_762/2019): State and municipal taxes 2015 (Aargau); the overall circumstances of the present case indicate that the taxpayer, aged 27 in the tax period in question, moved his residence to the Canton of Aargau when he moved into his partner's condominium; dismissal of the taxpayer's appeal
- Judgment of 5 December 2019 (2C_528/2019): Fees (Geneva); levying of registration fees in connection with real estate transactions; violation by the lower court of the prohibition of arbitrariness under Article 9 of the Federal Constitution; approval of the appellant's appeal.
- Judgment of 11 December 2019 (2C_1005/2019): State and municipal taxes in 2016 (Aargau). The taxpayer sold his shares to the company from his private assets at the beginning of 2016. The latter carried out the buy-back in order to reduce the share capital, which was then done. According to the subjective principle of origin there is a payment by the company to the taxpayer, which excludes a private capital gain from the outset. The inflow qualifies as proceeds from direct partial liquidation, which represents taxable income from movable assets to the extent that it exceeds the nominal value of the repurchased shares (KER were not claimed). Rejection of the taxpayer's complaint.
- Judgement of 10 December 2019 (2C_897/2019): Gebühren (Zurich); the starting point was a debt collection procedure against the party liable to pay the fees concerning the residual claim for an invoice of a care centre. The considerations at first instance stand up to a constitutional review. Dismissal of the appellant's appeal.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 27 November 2019 (2C_991/2019): State and municipal taxes 2014 (St. Gallen); the appeal is dismissed.
- Judgment of 12 December 2019 (2C_997/2019): Direct Federal Tax and State Tax 2017 (Freiburg); the appeal is not upheld
- Judgment of 21 November 2019 (2C_941/2019): Transport tax and fees (Grisons); the appeal is dismissed.
- Judgment of 12 December 2019 (2C_1019/2019): Non-occurrence due to non-payment of the advance on costs, the taxpayer's appeal is dismissed.
- Judgement of 16 December 2019 (2C_1013/2019): Administrative assistance - double taxation agreement between Switzerland and Greece (DTA CH-GR); the appeal is not upheld.
Decisions are listed chronologically by publication date.
