Legislator Jurisprudence & Législation
II 2020 120 • VG SZ II 2020 120 Généré par l'IA

Cantonal Tax Appeal on Real Estate Profit Calculation

Numéro de cause II 2020 120
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision

Synthèse Legislator

Généré par l'IA

The case concerns an appeal against a cantonal tax commission's decision regarding the taxation of an individual's real estate profit, specifically challenging the inclusion of certain costs in the acquisition price for calculating the taxable profit. The court reasoned that costs directly attributable to the acquisition, such as ancillary acquisition costs and necessary expenses for establishing the property's value and obtaining the necessary building permit, are includable in the acquisition cost under the relevant tax law, thereby decreasing the taxable profit, but costs for subsequent maintenance or standard improvements are not.

Regeste Legislator

Généré par l'IA

Cantonal Tax Appeal on Real Estate Profit Calculation: The court reasoned that costs directly attributable to the acquisition, such as ancillary acquisition costs and necessary expenses for establishing the property's value and obtaining the necessary building permit, are includable in the acquisition cost under the relevant tax law, thereby decreasing the taxable profit, but costs for subsequent maintenance or standard improvements are not.

Mots-clés

Généré par l'IA
bénéfice fiscal acquisition immobilière impôt foncier calcul des frais frais accessoires déduction pour frais d'entretien d'immeuble
Généré par l'IA

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Texte complet

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\n\n| | | |\n II 2020 120 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 18. März 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

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\n\n| | | |\n Parteien |\n A.A.________ und B.A.________, \n Beschwerdeführer, \n vertreten durch …, |\n \n|\n |\n gegen |\n \n|\n |\n Kantonale Steuerkommission, Bahnhofstrasse 15, \n Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n \n\n

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