Legislator Rechtsprechung & Gesetzgebung
II 2019 72 • VG SZ II 2019 72 KI-generiert

Taxpayer v. Cantonal Tax Authority: Deductibility of Pre-Opening Operating Expenses

Geschäftsnummer II 2019 72
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum

Legislator-Zusammenfassung

KI-generiert

A taxpayer appealed a cantonal tax authority's assessment, which partially rejected the taxpayer's request to deduct operating expenses incurred for a newly acquired business location before the official opening date, arguing these costs were preparatory expenses deductible in the fiscal year they were incurred. The court reasoned that expenses incurred before the actual commencement of business operations, even if related to establishing the operational capability of a new location, are generally not deductible as operating expenses in the period they occur but must instead be capitalized and amortized over the expected useful life of the asset or business, in accordance with principles of proper accounting and tax law, thus upholding the commission's decision to disallow the immediate deduction.

Legislator-Regeste

KI-generiert

Taxpayer v. Cantonal Tax Authority: Deductibility of Pre-Opening Operating Expenses: The court reasoned that expenses incurred before the actual commencement of business operations, even if related to establishing the operational capability of a new location, are generally not deductible as operating expenses in the period they occur but must instead be capitalized and amortized over the expected useful life of the asset or business, in accordance with principles of proper accounting and tax law, thus upholding the commission's decision to disallow the immediate deduction.

Schlagwörter

KI-generiert
geschäftlicher Aufwand Steuerbehörde Betriebsbereitschaftskosten Steuerrecht Steuerveranlagungen Geschäftsvermögen
KI-generiert

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

\n \n \n \n \n

\n\n| | | |\n II 2019 72 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 14. Januar 2020 |\n \n\n

\n \n \n \n

\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

\n \n \n \n \n

\n\n| | | |\n Parteien |\n X.________ AG, \n Beschwerdeführerin, \n vertreten durch …, |\n \n|\n |\n gegen |\n \n|\n |\n Kantonale Steuerkommission, Bahnhofstrasse 15, \n Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n \n\n

\n