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II 2018 95 • VG SZ II 2018 95 Généré par l'IA

Taxpayers Abroad v. Tax Commission: Late Filing Penalty for Non-Residents

Numéro de cause II 2018 95
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

Taxpayers residing abroad appealed a tax assessment for the year 2014 regarding income and wealth tax, specifically challenging a late filing penalty imposed by the cantonal tax commission. The taxpayers failed to submit their tax return on time, and despite filing later, the authority confirmed the penalty based on the relevant procedural rules regarding deadlines for non-residents. The court upheld the decision, reasoning that the statutory deadline for filing by taxpayers without a domicile in the country must be strictly observed, and the failure to meet this deadline justified the imposition of the late filing fine, irrespective of the eventual submission date.

Regeste Legislator

Généré par l'IA

Art. 66 Abs. 1 BStGer, Art. 70 BStGer; Taxpayers Abroad v. Tax Commission: Late Filing Penalty for Non-Residents: The taxpayers failed to submit their tax return on time, and despite filing later, the authority confirmed the penalty based on the relevant procedural rules regarding deadlines for non-residents. The court upheld the decision, reasoning that the statutory deadline for filing by taxpayers without a domicile in the country must be strictly observed, and the failure to meet this deadline justified the imposition of the late filing fine, irrespective of the eventual submission date.

Mots-clés

Généré par l'IA
acte tardif domicile fiscal délais légaux administration fiscale amendes pour soustraction fiscale taxations fiscales

Dispositions légales citées

Généré par l'IA
Art. 66 Abs. 1 BStGer
Costs were imposed on the losing party in the final order.
Art. 70 BStGer
The appeal was dismissed as unfounded in the final order.
Généré par l'IA
II 2019 93
Taxpayers v. Cantonal Tax Commission: Deductibility of Foreign Debt Interest
II 2022 36
Taxpayer Appeal Reinstatement Denial for Missed Deadline
II 2023 8
Tax Commission Appeal Regarding Embezzlement-Related Back Taxes and Penalties
II 2023 61
Tax Relief Appeal Dismissed for Untimely Filing
II 2021 87
Tax Penalty Appeal Regarding Evasion

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 Abs. 1 BStGer

Costs were imposed on the losing party in the final order.

Art. 70 BStGer

The appeal was dismissed as unfounded in the final order.

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2018 95 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 21. März 2019 |\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 Monica Huber-Landolt, Richterin |\n \n|\n |\n MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________ und B.________, Canada, Zustelladresse: c/o C.________, \n Beschwerdeführer, |\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| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagungsverfügung 2014: Fristversäumnis) |\n \n\n

\n \n

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