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II 2018 32 • VG SZ II 2018 32 Generato dall'IA

Cantonal Tax Assessment Challenge Regarding Asset Depreciation vs. Immediate Deduction

Numero d'incarto II 2018 32
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

Taxpayers challenged a cantonal tax assessment for the tax period 2018, arguing that certain investment costs should be fully deductible as business expenses rather than being amortized over several years, as determined by the tax authority. The court upheld the administrative decision, reasoning that the contested investments, relating to a business activity, constituted assets that do not rapidly lose value and therefore must be subject to proportional depreciation over time according to established tax principles, not immediate full deduction.

Regesto Legislator

Generato dall'IA

Cantonal Tax Assessment Challenge Regarding Asset Depreciation vs. Immediate Deduction: The court upheld the administrative decision, reasoning that the contested investments, relating to a business activity, constituted assets that do not rapidly lose value and therefore must be subject to proportional depreciation over time according to established tax principles, not immediate full deduction.

Parole chiave

Generato dall'IA
ammortamento fiscale prorata di detrazione spese commerciali sostanza aziendale tassazione delle spese autorità fiscale
Generato dall'IA
II 2019 72
Taxpayer v. Cantonal Tax Authority: Deductibility of Pre-Opening Operating Expenses
II 2020 122
Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax)
II 2018 105
Taxpayer's Deduction of Costs for Demolished Building in Capital Gains Calculation
II 2020 119
Taxpayer v. Cantonal Tax Authority (Legal vs. Beneficial Ownership in Wealth Tax)
II 2019 70
Taxpayer Appeal: Deductibility of Professional Expenses

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Testo completo

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\n\n| | | |\n II 2018 32 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 12. Februar 2019 |\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 Monica Huber-Landolt, Richterin |\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 Rechtsanwalt …, |\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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