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II 2019 51 • VG SZ II 2019 51 KI-generiert

Taxpayer v. Cantonal Tax Commission (2015 Income Tax Assessment on Securities Trading)

Geschäftsnummer II 2019 51
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
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Legislator-Zusammenfassung

KI-generiert

The case involves a dispute over income and wealth tax assessment for the year 2015, specifically concerning whether the taxpayer was engaged in professional securities trading. The taxpayer appealed the cantonal tax commission's decision regarding the assessment. The court ultimately ruled on the matter, upholding or overturning the previous ruling based on the determination of whether the taxpayer's securities transactions qualified as professional trading activity under tax law, which typically hinges on the volume, frequency, and intent behind the transactions.

Legislator-Regeste

KI-generiert

Art. 66 Abs. 1 BGG; Taxpayer v. Cantonal Tax Commission (2015 Income Tax Assessment on Securities Trading): The taxpayer appealed the cantonal tax commission's decision regarding the assessment. The court ultimately ruled on the matter, upholding or overturning the previous ruling based on the determination of whether the taxpayer's securities transactions qualified as professional trading activity under tax law, which typically hinges on the volume, frequency, and intent behind the transactions.

Schlagwörter

KI-generiert
Veranlagung der Vermögenssteuer Effektenhandel Steuerbare Umsätze Einkommensermittlung Streitgegenstand Kapitalertragssteuer

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 66 Abs. 1 BGG
This provision was cited in the dispositive to regulate the costs of the federal court proceedings.
KI-generiert
II 2019 41
Taxpayers Appeal Share Valuation in Cantonal Tax Assessment
II 2020 119
Taxpayer v. Cantonal Tax Authority (Legal vs. Beneficial Ownership in Wealth Tax)
II 2023 33
Taxpayer v. Cantonal Tax Authority: Participation Exemption for Share Sale
II 2020 118
Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)
II 2019 58
Taxation of Securities Trading Profits vs. Private Asset Management

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 66 Abs. 1 BGG

This provision was cited in the dispositive to regulate the costs of the federal court proceedings.

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Volltext

\n \n \n \n \n

\n\n| | | |\n II 2019 51 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 24. Juni 2020 |\n \n\n

\n \n \n \n

\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 Marco Lacher, a.o. Gerichtsschreiber |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch B.________, |\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 (Veranlagung 2015; \n gewerbsmässiger Wertschriftenhandel) |\n \n\n

\n \n

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