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II 2022 47 • VG SZ II 2022 47 AI generated

Federal Tax Assessment Appeal

Case Number II 2022 47
Court / Authority
Jurisdiction Switzerland · Canton of Schwyz (CH-SZ)
Decision Date
Outcome Inadmissible
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The appeal concerned a dispute over the assessment of direct federal tax, where the appellant challenged a decision made by the cantonal tax authority. The court's reasoning for reaching its verdict, though not explicitly detailed in the provided excerpt, would focus on interpreting the relevant tax law as applied to the specific facts of the assessment to determine the correctness of the administrative decision regarding the federal tax liability.

Legislator headnote

Official

Einkommens- und Vermögenssteuer (Steuerveranlagung 2018; Sozialabzug für volljährige Kinder in Ausbildung) | Einkommens- und Vermögenssteuer

Keywords

AI generated
tax assessments direct tax tax authority tax liability advance tax ruling rights of the taxpayer
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Full text

\n \n \n \n \n

\n\n| | | |\n II 2022 47 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 29. August 2022 |\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 lic.iur. Karl Gasser, Richter |\n \n|\n |\n MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführerin, |\n \n|\n |\n gegen |\n

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

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