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II 2021 52 • VG SZ II 2021 52 Généré par l'IA

Taxpayer Appeal on Business Expense Deductions

Numéro de cause II 2021 52
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

A taxpayer challenged a tax assessment regarding direct federal tax, which had been partially rejected by the cantonal tax commission, leading to an appeal. The court affirmed the lower authority's decision, reasoning that the appellant failed to adequately substantiate the claimed deductions for business expenses, specifically by not providing sufficient documentation or evidence to demonstrate that the costs were genuinely necessary for the acquisition, preservation, and securing of taxable income, thus upholding the original tax assessment.

Regeste Legislator

Généré par l'IA

Taxpayer Appeal on Business Expense Deductions: The court affirmed the lower authority's decision, reasoning that the appellant failed to adequately substantiate the claimed deductions for business expenses, specifically by not providing sufficient documentation or evidence to demonstrate that the costs were genuinely necessary for the acquisition, preservation, and securing of taxable income, thus upholding the original tax assessment.

Mots-clés

Généré par l'IA
déduction des frais généraux taxations fiscales impôt direct impôt sur les acquisitions autorité fiscale contentieux fiscal
Généré par l'IA
II 2019 70
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II 2021 49
Taxpayer Appeal Regarding Federal Tax Assessment Upheld
II 2022 47
Federal Tax Assessment Appeal
II 2021 69
Taxpayers v. Tax Authority: Disallowance of Professional Expense Deductions
II 2024 6
Taxpayer Appeal Regarding Asset Classification for Direct Federal Tax

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Texte complet

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\n\n| | | |\n II 2021 52 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 21. Juni 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 MLaw Stefanie Zlauwinen, a.o. Gerichtsschreiberin |\n \n\n

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\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, Bahnhofstrasse 15, \n Postfach 1232, 6431 Schwyz, \n Vorinstanzen, |\n

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