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II 2022 36 • VG SZ II 2022 36 Généré par l'IA

Taxpayer Appeal Reinstatement Denial for Missed Deadline

Numéro de cause II 2022 36
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
Issue du litige Rejeté (Dismissed)
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Synthèse Legislator

Généré par l'IA

A taxpayer filed an appeal challenging a cantonal tax assessment for the year 2017 based on a missed deadline, requesting reinstatement of the time limit. The court upheld the tax authority's refusal to grant reinstatement because the taxpayer failed to demonstrate that the missed deadline was due to an excusable, unforeseen event, as the submission of documents was late without a sufficient explanation, thus violating the legal requirement for timely appeals.

Regeste Legislator

Généré par l'IA

Art. 66 Abs. 1 LTF; Taxpayer Appeal Reinstatement Denial for Missed Deadline: The court upheld the tax authority's refusal to grant reinstatement because the taxpayer failed to demonstrate that the missed deadline was due to an excusable, unforeseen event, as the submission of documents was late without a sufficient explanation, thus violating the legal requirement for timely appeals.

Mots-clés

Généré par l'IA
production tardive de pièces autorité fiscale déclaration fiscale tardive taxations fiscales restitution du délai inobservé demande tardive de prolongation

Dispositions légales citées

Généré par l'IA
Art. 66 Abs. 1 LTF
The court ordered the appellant to pay court costs because the appeal was dismissed.
Généré par l'IA
II 2018 90
Taxpayer Appeal Dismissed Due to Late Objection Filing
II 2021 120
Taxpayer Misses Statutory Objection Deadline Due to Untimely Claimed Illness
II 2023 96
Taxpayer Appeal Reinstated Due to Rebutted Presumption of Tax Notice Delivery
II 2023 61
Tax Relief Appeal Dismissed for Untimely Filing
ZK2 2019 22
Corporate Liquidation and Missed Appeal Deadline

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 Abs. 1 LTF

The court ordered the appellant to pay court costs because the appeal was dismissed.

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2022 36 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 21. Juni 2022 |\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 MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________, |\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 2017: Frist-versäumnis, Fristwiederherstellung) |\n

\n\n

\n \n

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