Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 5 - 11 February 2018.
- Judgment of 15 January 2018 (2C_933/2016): VAT (tax periods 4th quarter 2004 to 4th quarter 2009 and tax periods 2010 and 2011); calculation of the input tax reduction in proportion to use; if the beneficial owner of a business reserves the right to use aircraft on call at any time and this is a main reason for the downtime, the provision costs are not to be allocated to the business part of the business; dismissal of the appeal.
- Judgment of 25 January 2018 (2C_28/2018): Administrative assistance (DTA Switzerland - Sweden), write-off decision following withdrawal of appeal.
- Judgment of 25 January 2018 (2C_21/2018): Television reception fees; free administration of justice; no granting of free administration of justice, if the request made in the main proceedings must appear to be futile; the restriction of the exemption from fees to the group of persons entitled to supplementary services is compatible with the general principle of equality of law, for which reason the appeal is manifestly unfounded; dismissal of the appeal.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 24 January 2018 (2C_45/2018): Direct federal tax and cantonal and communal taxes in 2014 and 2015; Non-application.
Decisions are listed chronologically by publication date.
