entscheide.des.steue • SG BL entscheide.des.steue Généré par l'IA

Tax Valuation of Classic Car Collection: Objective Market Value Required

Numéro de cause entscheide.des.steue

Autorité / Tribunal Steuergericht

Juridiction

Suisse · Canton de Bâle-Campagne (CH-BL)

Date de la décision 2021-01-01

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Synthèse Legislator

Généré par l'IA

In a case concerning the valuation of a classic car collection for tax purposes, the court determined that while the fair market value of the vehicles should be considered, the determination must be based on objective criteria and not solely on subjective valuations or the owner's personal attachment. The court reasoned that for tax purposes, assets must be valued at their realizable market price, and any subjective elements or sentimental value that do not contribute to this market price cannot be factored into the tax assessment.

Regeste Legislator

Généré par l'IA

Tax Valuation of Classic Car Collection: Objective Market Value Required: The court reasoned that for tax purposes, assets must be valued at their realizable market price, and any subjective elements or sentimental value that do not contribute to this market price cannot be factored into the tax assessment.