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II 2021 81 • VG SZ II 2021 81 Généré par l'IA

Holding Company Tax Appeal Regarding Impairment Loss Deduction

Numéro de cause II 2021 81
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

The case concerns an appeal against a cantonal tax assessment for 2015 regarding profit and capital tax, specifically challenging a write-down. The appellant, a holding company, sought to deduct an impairment loss recognized in its annual financial statements for tax purposes. The court reasoned that for tax purposes, write-downs of equity participations must generally follow the stricter rules of the corporate law statute governing financial reporting, which did not permit the specific write-down claimed under the circumstances presented, thus upholding the original tax assessment.

Regeste Legislator

Généré par l'IA

Art. 66 Abs. 1 BGG; Holding Company Tax Appeal Regarding Impairment Loss Deduction: The appellant, a holding company, sought to deduct an impairment loss recognized in its annual financial statements for tax purposes. The court reasoned that for tax purposes, write-downs of equity participations must generally follow the stricter rules of the corporate law statute governing financial reporting, which did not permit the specific write-down claimed under the circumstances presented, thus upholding the original tax assessment.

Mots-clés

Généré par l'IA
gain manqué communication fiscale impôt sur le capital examen de la situation financière société holding demande en justice

Dispositions légales citées

Généré par l'IA
Art. 66 Abs. 1 BGG
The provision dictates the appellant must bear the costs of the federal recourse.
Généré par l'IA
II 2022 68
Tax Assessment Appeal Dismissed: Shareholding and Loan Write-Downs Deemed Hidden Profit Distributions
II 2018 105
Taxpayer's Deduction of Costs for Demolished Building in Capital Gains Calculation
II 2021 52
Taxpayer Appeal on Business Expense Deductions
III 2020 58
Tax Deduction Eligibility Based on Asset Holding Period
II 2021 39
Holding Company v. Tax Authority: Deductibility of Value Adjustments on Intercompany Loans

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 Abs. 1 BGG

The provision dictates the appellant must bear the costs of the federal recourse.

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2021 81 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 19. Oktober 2022 |\n \n\n

\n \n \n \n

\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

\n \n \n \n \n

\n\n| | | |\n Parteien |\n X.________ Holding AG, \n Beschwerdeführerin, \n vertreten durch … |\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 Gegenstand |\n Gewinnund Kapitalsteuer (Veranlagung 2015: Wertberichtigung) |\n \n\n

\n \n

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