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II 2020 47 • VG SZ II 2020 47 Généré par l'IA

Tax Assessment Appeal on Self-Rental Value Inclusion

Numéro de cause II 2020 47
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
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Synthèse Legislator

Généré par l'IA

The case concerns an appeal regarding the 2017 income and wealth tax assessment, specifically challenging the inclusion of a self-rental value (Eigenmietwert). The appellant, represented by a court-appointed trustee, contested the cantonal tax commission's decision that imputed rental income for property owned by the appellant. The court upheld the tax assessment, reasoning that the relevant statutory provisions permit the inclusion of the self-rental value for privately used owner-occupied property in taxable income, thereby affirming the tax authority's right to impute such income irrespective of the appellant's specific circumstances concerning asset management.

Regeste Legislator

Généré par l'IA

Tax Assessment Appeal on Self-Rental Value Inclusion: The appellant, represented by a court-appointed trustee, contested the cantonal tax commission's decision that imputed rental income for property owned by the appellant. The court upheld the tax assessment, reasoning that the relevant statutory provisions permit the inclusion of the self-rental value for privately used owner-occupied property in taxable income, thereby affirming the tax authority's right to impute such income irrespective of the appellant's specific circumstances concerning asset management.

Mots-clés

Généré par l'IA
taxation de l'impôt sur le revenu valeur locative dispositions fiscales bien-fonds occupé revenu de la fortune impôt sur la fortune
Généré par l'IA
II 2024 101
Taxation of Child Support, Imputed Rental Value, and Pension-Funded Property Wealth
II 2021 126
Taxpayers v. Tax Authority: Capital Gain from Isolated Sale of Immovable Property
II 2015 57
Real Estate Qualification for Income and Wealth Tax
II 2020 122
Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax)
II 2020 119
Taxpayer v. Cantonal Tax Authority (Legal vs. Beneficial Ownership in Wealth Tax)

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Texte complet

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

\n\n| | | |\n II 2020 47 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 15. Mai 2020 |\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 Monica Huber-Landolt, Richterin |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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

\n\n| | |

|\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch den Vorsorgebeauftragten B.________, \n dieser vertreten durch Rechtsanwalt C.________, |\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 2017, Eigenmietwert) |\n \n\n

\n \n

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