Overview of the tax rulings of the Swiss Federal Supreme Court published between February 19 - 25, 2024:

  • Judgment of January 25, 2024 (9C_714/2022): Concession fees of the City of Zurich, concession periods from 2013; The appellant telecommunications providers essentially argue that the principle of cost recovery must apply to the compensation regulation regarding their use of the pipe systems of the electricity utility of the City of Zurich. However, as this is a special usage charge, the Federal Supreme Court concludes, contrary to the appellants, that the hypothetical costs of laying their own lines should be taken as the upper limit for the compensation and that the cost recovery principle does not apply. Dismissal of the appeal of the taxpayers.

Non-entry decisions:

Decisions are listed chronologically by publication date.