entscheide.des.steue • SG BL entscheide.des.steue Generato dall'IA

Tax Valuation of Classic Car Collection: Objective Market Value Required

Numero d'incarto entscheide.des.steue

Autorità giudiziaria Steuergericht

Giurisdizione

Svizzera · Canton Basilea Campagna (CH-BL)

Data della decisione 2021-01-01

Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

In a case concerning the valuation of a classic car collection for tax purposes, the court determined that while the fair market value of the vehicles should be considered, the determination must be based on objective criteria and not solely on subjective valuations or the owner's personal attachment. The court reasoned that for tax purposes, assets must be valued at their realizable market price, and any subjective elements or sentimental value that do not contribute to this market price cannot be factored into the tax assessment.

Regesto Legislator

Generato dall'IA

Tax Valuation of Classic Car Collection: Objective Market Value Required: The court reasoned that for tax purposes, assets must be valued at their realizable market price, and any subjective elements or sentimental value that do not contribute to this market price cannot be factored into the tax assessment.