Legislator Jurisprudence & Législation
II 2020 30 • VG SZ II 2020 30 Généré par l'IA

Tax Security Order Appeal Validity

Numéro de cause II 2020 30
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 security order issued by the finance department's tax office regarding income and property tax. The appellant, having previously been subject to a tax assessment that was partially upheld on appeal, subsequently filed a new appeal against the related security order. The court determined that a security order, which is an interim measure to secure future tax claims, remains a valid administrative act subject to appeal even if the underlying main tax assessment has been addressed through prior proceedings, reasoning that the security measure serves an independent purpose in securing potential future liabilities separate from the final determination of the exact tax amount.

Regeste Legislator

Généré par l'IA

Tax Security Order Appeal Validity: The appellant, having previously been subject to a tax assessment that was partially upheld on appeal, subsequently filed a new appeal against the related security order. The court determined that a security order, which is an interim measure to secure future tax claims, remains a valid administrative act subject to appeal even if the underlying main tax assessment has been addressed through prior proceedings, reasoning that the security measure serves an independent purpose in securing potential future liabilities separate from the final determination of the exact tax amount.

Mots-clés

Généré par l'IA
sûretés en matière d'impôts validité de la taxation fiscale mesure provisionnelle assujettissement à l'impôt impôt foncier détermination du revenu
Généré par l'IA

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2020 30 |\n |\n \n\n

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

\n\n| | | |\n |\n Entscheid vom 27. Februar 2020 |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, |\n \n|\n |\n gegen |\n \n|\n |\n Abteilung Finanzen, Steueramt (Bezugsbehörde), \n Vorinstanz, |\n \n\n

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

\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Sicherstellungsverfügung) |\n \n\n

\n \n

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