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II 2023 102 • VG SZ II 2023 102 AI generated

Tax Authority Security Order Admissibility Appeal

Case Number II 2023 102
Court / Authority
Jurisdiction Switzerland · Canton of Schwyz (CH-SZ)
Decision Date
Outcome Dismissed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The appellant, a corporation, contested a security order issued by the tax authority concerning direct federal taxes for the years 2020 to 2023, involving profit and capital tax. The court affirmed the lower court's decision, reasoning that the appeal was inadmissible because the prerequisite for filing an appeal—that the challenged decision must directly and immediately affect the appellant's legal rights—was not met, as the security order merely secured an existing tax claim that had not yet been finally determined or assessed.

Legislator headnote

AI generated

Art. 66 Abs. 1 LTF; Tax Authority Security Order Admissibility Appeal: The court affirmed the lower court's decision, reasoning that the appeal was inadmissible because the prerequisite for filing an appeal—that the challenged decision must directly and immediately affect the appellant's legal rights—was not met, as the security order merely secured an existing tax claim that had not yet been finally determined or assessed.

Keywords

AI generated
security for tax claims tax authority corporation tax direct tax claim to profit advance tax ruling

Cited Legislation

AI generated
Art. 66 Abs. 1 LTF
The provision was applied to decide on the costs of the appeal proceedings.
AI generated
II 2020 30
Tax Security Order Appeal Validity
BEK 2021 170
Corporation Appeal of Seizure Order Inadmissible
II 2024 97
Taxpayer Appeal Dismissed Against Security Order for Tax Arrears Due to Concealed Domicile and Risk of Claim Collection
BEK 2020 66
Appeal Regarding Definitive Legal Authorization for Tax Claim
II 2024 6
Taxpayer Appeal Regarding Asset Classification for Direct Federal Tax

Key legal questions extracted by Legislator

AI generated
Art. 66 Abs. 1 LTF

The provision was applied to decide on the costs of the appeal proceedings.

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Full text

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\n\n| | | |\n II 2023 102 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 18. Juni 2024 |\n \n\n

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\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 MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________ AG, Beschwerdeführerin, \n vertreten durch Rechtsanwalt lic.iur. HSG B.________, |\n \n|\n |\n gegen |\n \n|\n |\n Amt für Finanzen, Inkasso, Bahnhofstrasse 15, Postfach 1231, 6431 Schwyz, \n Vorinstanz, |\n \n\n

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\n\n| | | |\n Gegenstand |\n Gewinnund Kapitalsteuer (Sicherstellungsverfügung Direkte \n Bundessteuer 2020 bis 2023) |\n \n\n

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