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II 2021 69 • VG SZ II 2021 69 Généré par l'IA

Taxpayers v. Tax Authority: Disallowance of Professional Expense Deductions

Numéro de cause II 2021 69
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
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Synthèse Legislator

Généré par l'IA

Taxpayers appealed their 2018 income tax assessment, specifically contesting the disallowance of professional expense deductions. The core issue before the court was whether certain expenses claimed by the taxpayers for the relevant tax year qualified as necessary professional expenses deductible under tax law. The court reasoned that since the expenses lacked sufficient documentation or a direct, demonstrable link to the generation of taxable income as required by the relevant tax provisions, the initial decision by the tax authorities to deny the deductions was justified, thereby upholding the contested assessment.

Regeste Legislator

Généré par l'IA

Art. 66 Abs. 1 BGG; Taxpayers v. Tax Authority: Disallowance of Professional Expense Deductions: The core issue before the court was whether certain expenses claimed by the taxpayers for the relevant tax year qualified as necessary professional expenses deductible under tax law. The court reasoned that since the expenses lacked sufficient documentation or a direct, demonstrable link to the generation of taxable income as required by the relevant tax provisions, the initial decision by the tax authorities to deny the deductions was justified, thereby upholding the contested assessment.

Mots-clés

Généré par l'IA
déduction des frais professionnels taxation de l'impôt sur le revenu autorité fiscale dispositions fiscales décision anticipée en matière fiscale revenu suffisant

Dispositions légales citées

Généré par l'IA
Art. 66 Abs. 1 BGG
The appellant is ordered to pay the costs of the federal court proceedings.
Généré par l'IA
II 2019 70
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II 2021 52
Taxpayer Appeal on Business Expense Deductions
II 2021 60
Tax Authority Decision Upheld in Income Tax Assessment Dispute
II 2022 46
Taxpayer Access to Documents from Related Criminal Investigation
II 2023 53
Taxpayer Challenge to 2018 Assessment Remanded for Review of Prior-Year Losses and Profit Allocation

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 Abs. 1 BGG

The appellant is ordered to pay the costs of the federal court proceedings.

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2021 69 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 15. Dezember 2021 |\n \n\n

\n \n \n \n

\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| | | |\n Parteien |\n A.A.________ und B.A.________, \n Beschwerdeführer, |\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 2018: \n Berufskosten) |\n \n\n

\n \n

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