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II 2018 95 • VG SZ II 2018 95 KI-generiert

Taxpayers Abroad v. Tax Commission: Late Filing Penalty for Non-Residents

Geschäftsnummer II 2018 95
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

Taxpayers residing abroad appealed a tax assessment for the year 2014 regarding income and wealth tax, specifically challenging a late filing penalty imposed by the cantonal tax commission. The taxpayers failed to submit their tax return on time, and despite filing later, the authority confirmed the penalty based on the relevant procedural rules regarding deadlines for non-residents. The court upheld the decision, reasoning that the statutory deadline for filing by taxpayers without a domicile in the country must be strictly observed, and the failure to meet this deadline justified the imposition of the late filing fine, irrespective of the eventual submission date.

Legislator-Regeste

KI-generiert

Art. 66 Abs. 1 BStGer, Art. 70 BStGer; Taxpayers Abroad v. Tax Commission: Late Filing Penalty for Non-Residents: The taxpayers failed to submit their tax return on time, and despite filing later, the authority confirmed the penalty based on the relevant procedural rules regarding deadlines for non-residents. The court upheld the decision, reasoning that the statutory deadline for filing by taxpayers without a domicile in the country must be strictly observed, and the failure to meet this deadline justified the imposition of the late filing fine, irrespective of the eventual submission date.

Schlagwörter

KI-generiert
verspätete Eingabe Steuerdomizil gesetzliche Fristen Steuerverwaltung Steuerhinterziehungsbussen Steuerveranlagungen

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 66 Abs. 1 BStGer
Costs were imposed on the losing party in the final order.
Art. 70 BStGer
The appeal was dismissed as unfounded in the final order.
KI-generiert
II 2019 93
Taxpayers v. Cantonal Tax Commission: Deductibility of Foreign Debt Interest
II 2022 36
Taxpayer Appeal Reinstatement Denial for Missed Deadline
II 2023 8
Tax Commission Appeal Regarding Embezzlement-Related Back Taxes and Penalties
II 2023 61
Tax Relief Appeal Dismissed for Untimely Filing
II 2021 87
Tax Penalty Appeal Regarding Evasion

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 66 Abs. 1 BStGer

Costs were imposed on the losing party in the final order.

Art. 70 BStGer

The appeal was dismissed as unfounded in the final order.

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Volltext

\n \n \n \n \n

\n\n| | | |\n II 2018 95 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 21. März 2019 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, Richter Monica Huber-Landolt, Richterin |\n \n|\n |\n MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Parteien |\n A.________ und B.________, Canada, Zustelladresse: c/o C.________, \n Beschwerdeführer, |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanzen, |\n

\n\n

\n \n \n \n \n \n

\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagungsverfügung 2014: Fristversäumnis) |\n \n\n

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