Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
II 2022 91 • VG SZ II 2022 91 AI generated

Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal

Case Number II 2022 91
Court / Authority
Jurisdiction Switzerland · Canton of Schwyz (CH-SZ)
Decision Date
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

A company appealed a cantonal tax commission's decision concerning the direct federal tax assessment, challenging the calculation methods applied to its profits. The court reasoned that the cantonal tax authority correctly applied the relevant tax law provisions concerning the determination of taxable income and the associated valuation methods for the assessment period, thereby upholding the original tax assessment.

Legislator headnote

AI generated

Art. 66 al. 1 LTF; Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal: The court reasoned that the cantonal tax authority correctly applied the relevant tax law provisions concerning the determination of taxable income and the associated valuation methods for the assessment period, thereby upholding the original tax assessment.

Keywords

AI generated
direct tax tax assessments tax authority income determination advance tax ruling corporate profit tax

Cited Legislation

AI generated
Art. 66 al. 1 LTF
This provision was cited in the dispositive to allocate the court costs.
AI generated
II 2022 35
Challenge to Cantonal Tax Commission Decision on Direct Federal Tax Liability
II 2022 47
Federal Tax Assessment Appeal
II 2020 118
Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)
II 2016 11
Federal Tax Liability Determination Appeal
BEK 2020 26
Cantonal Tax Enforcement Appeal Dismissed for Procedural Defects

Key legal questions extracted by Legislator

AI generated
Art. 66 al. 1 LTF

This provision was cited in the dispositive to allocate the court costs.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

\n \n \n \n \n

\n\n| | | |\n II 2022 91 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 21. April 2023 |\n \n\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| | | |\n Parteien |\n A.________ 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