Overview of tax law decisions of the Swiss Federal Supreme Court published between February 27 - March 5, 2023:
- Judgment of February 6, 2023 (9C_622/2022): Alcohol tax, distillery license; spirits tax (2016-2019); violation of cooperation and documentation obligations by the owner of a contract and commercial distillery. As a result, the distiller's contract distillery and commercial distillery license as well as the tax warehouse permit were revoked and the liquor tax in the amount of approximately CHF 690,000 was demanded (the latter is a consequence of the license revocation). According to the Federal Supreme Court, the right to be heard could also be preserved in the present case by way of written pleadings. The refusal of an oral hearing therefore did not constitute a violation of the right to be heard. A restoration of the time limit for health reasons was out of the question for the BGer due to the lack of a corresponding certificate. The BGer saw the withdrawal of the license and permit as justified by the years of violation of the procedural obligations despite reminders. Dismissal of the complaint of the distiller.
Decisions on non-admission and write-offs:
- Judgment of 31 January 2023 (9C_657/2022): Development fee; In dispute is an invoice issued by the fonds intercommunal d'équipement, which concerned the public development fee in connection with the construction of three buildings in Geneva. A. SA is of the opinion that this claim is not due and that a second claim is even null and void. Intermediate decisions opened separately can only be appealed if they may cause irreparable damage or if the approval of the appeal may directly lead to a final decision. A. SA argued that the appealed judgment definitively decides two points of the proceedings, namely the due date of the development fee claimed on October 29, 2019, and the validity of the letter that the FIE sent on March 6, 2022. A. SA erroneously considers the cantonal judgment as a final decision and does not submit that the requirements for challenging an interim decision were met.
Decisions are listed chronologically by publication date.