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II 2021 85 • VG SZ II 2021 85 Généré par l'IA

Taxpayers v. Cantonal Tax Commission on Partnership Income Imputation

Numéro de cause II 2021 85
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 a cantonal tax commission decision concerning the tax assessment for a particular fiscal year, challenging the imputation of income derived from a partnership interest. The court held that since the partnership agreement stipulated that all profits and losses, including those from specific real estate holdings, were to be allocated to the partners according to their profit-sharing ratios, the relevant income was correctly imputed to the taxpayers based on that agreement, irrespective of whether the income was actually distributed or used for specific purposes.

Regeste Legislator

Généré par l'IA

Taxpayers v. Cantonal Tax Commission on Partnership Income Imputation: The court held that since the partnership agreement stipulated that all profits and losses, including those from specific real estate holdings, were to be allocated to the partners according to their profit-sharing ratios, the relevant income was correctly imputed to the taxpayers based on that agreement, irrespective of whether the income was actually distributed or used for specific purposes.

Mots-clés

Généré par l'IA
impôt sur le revenu fins fiscales société de personnes accords particuliers intéressement des travailleurs obligation de renseigner du contribuable
Généré par l'IA
II 2020 118
Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)
II 2022 91
Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal
II 2019 93
Taxpayers v. Cantonal Tax Commission: Deductibility of Foreign Debt Interest
II 2020 119
Taxpayer v. Cantonal Tax Authority (Legal vs. Beneficial Ownership in Wealth Tax)
II 2019 51
Taxpayer v. Cantonal Tax Commission (2015 Income Tax Assessment on Securities Trading)

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Texte complet

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\n\n| | | |\n II 2021 85 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 18. November 2022 |\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 Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.A.________ und B.A.________, \n Beschwerdeführer, \n vertreten durch …, |\n \n|\n |\n gegen |\n \n|\n |\n Kantonale Steuerkommission, Bahnhofstrasse 15, \n Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n \n\n

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