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II 2020 118 • VG SZ II 2020 118 Généré par l'IA

Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)

Numéro de cause II 2020 118
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 appealed a cantonal tax authority's assessment for the 2015 income and property tax, specifically challenging the inclusion of board of directors' fees which were subject to a simplified assessment procedure following a prior appeal. The court reasoned that since the income was assessed via the simplified procedure, and no concrete evidence or arguments were provided by the taxpayers to substantiate a correction or challenge the underlying facts used in that simplified assessment, the appeal against the inclusion of the board fees must be dismissed.

Regeste Legislator

Officiel

Einkommens- und Vermögenssteuer (Veranlagung 2015: Verwaltungsratshonorare; vereinfachtes Abrechnungsverfahren; 2. Rechtsgang im Verfahren II 2019 59) | Einkommens- und Vermögenssteuer

Mots-clés

Généré par l'IA
taxation de l'impôt sur le revenu autorité fiscale procédure fiscale impôts communaux droits du contribuable appréciation des preuves

Dispositions légales citées

Généré par l'IA
Art. 66 Abs. 1 BGG
Costs were imposed on the losing party.
Généré par l'IA
II 2019 57
Taxpayers v. Cantonal Tax Commission: Board Director Fees and Simplified Assessment
III 2019 110
Taxpayers v. Cantonal Government and Tax Authorities (Tax Exemption Appeal)
II 2019 41
Taxpayers Appeal Share Valuation in Cantonal Tax Assessment
II 2020 122
Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax)
II 2022 91
Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 Abs. 1 BGG

Costs were imposed on the losing party.

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2020 118 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 14. Januar 2021 |\n \n\n

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\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 Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

\n \n \n \n \n

\n\n| | | |\n Parteien |\n A.A.________ und B.A.________, \n Beschwerdeführer, \n beide 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 \n \n \n \n \n

\n\n| | |

|\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2015: Verwaltungsratshonorare; vereinfachtes Abrechnungsverfahren; 2. Rechtsgang im Verfahren II 2019 59) |\n

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