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II 2022 35 • VG SZ II 2022 35 Généré par l'IA

Challenge to Cantonal Tax Commission Decision on Direct Federal Tax Liability

Numéro de cause II 2022 35
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 involves a challenge to a cantonal tax commission's decision regarding direct federal tax liability. The petitioner contested the assessment, and the court was tasked with reviewing the commission's decision. The court reasoned that the factual findings and legal assessments made by the lower instance were in accordance with the relevant tax law and correctly applied, thus leading to the dismissal of the appeal.

Regeste Legislator

Généré par l'IA

Challenge to Cantonal Tax Commission Decision on Direct Federal Tax Liability: The petitioner contested the assessment, and the court was tasked with reviewing the commission's decision. The court reasoned that the factual findings and legal assessments made by the lower instance were in accordance with the relevant tax law and correctly applied, thus leading to the dismissal of the appeal.

Mots-clés

Généré par l'IA
assujettissement à l'impôt impôt direct taxations fiscales contestation de l'établissement des faits procès fiscal droit fiscal
Généré par l'IA
II 2022 91
Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal
II 2016 11
Federal Tax Liability Determination Appeal
II 2022 47
Federal Tax Assessment Appeal
II 2021 87
Tax Penalty Appeal Regarding Evasion
II 2019 44
Appeal of Tax Penalty and Judicial Review of Cantonal Fine for Tax Evasion (2005-2009)

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2022 35 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 21. Juni 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 MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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

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|\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch B.________ und \n Rechtsanwältin MLaw C.________, |\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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