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II 2021 81 • VG SZ II 2021 81 KI-generiert

Holding Company Tax Appeal Regarding Impairment Loss Deduction

Geschäftsnummer II 2021 81
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerns an appeal against a cantonal tax assessment for 2015 regarding profit and capital tax, specifically challenging a write-down. The appellant, a holding company, sought to deduct an impairment loss recognized in its annual financial statements for tax purposes. The court reasoned that for tax purposes, write-downs of equity participations must generally follow the stricter rules of the corporate law statute governing financial reporting, which did not permit the specific write-down claimed under the circumstances presented, thus upholding the original tax assessment.

Legislator-Regeste

KI-generiert

Art. 66 Abs. 1 BGG; Holding Company Tax Appeal Regarding Impairment Loss Deduction: The appellant, a holding company, sought to deduct an impairment loss recognized in its annual financial statements for tax purposes. The court reasoned that for tax purposes, write-downs of equity participations must generally follow the stricter rules of the corporate law statute governing financial reporting, which did not permit the specific write-down claimed under the circumstances presented, thus upholding the original tax assessment.

Schlagwörter

KI-generiert
entgangener Gewinn Steuermeldung Kapitalsteuer Prüfung der finanziellen Verhältnisse Holdinggesellschaft Klageschrift

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 66 Abs. 1 BGG
The provision dictates the appellant must bear the costs of the federal recourse.
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Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 66 Abs. 1 BGG

The provision dictates the appellant must bear the costs of the federal recourse.

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Volltext

\n \n \n \n \n

\n\n| | | |\n II 2021 81 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 19. Oktober 2022 |\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.________ Holding AG, \n Beschwerdeführerin, \n vertreten durch … |\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 Gegenstand |\n Gewinnund Kapitalsteuer (Veranlagung 2015: Wertberichtigung) |\n \n\n

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