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II 2018 95 • VG SZ II 2018 95 Generato dall'IA

Taxpayers Abroad v. Tax Commission: Late Filing Penalty for Non-Residents

Numero d'incarto II 2018 95
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

Taxpayers residing abroad appealed a tax assessment for the year 2014 regarding income and wealth tax, specifically challenging a late filing penalty imposed by the cantonal tax commission. The taxpayers failed to submit their tax return on time, and despite filing later, the authority confirmed the penalty based on the relevant procedural rules regarding deadlines for non-residents. The court upheld the decision, reasoning that the statutory deadline for filing by taxpayers without a domicile in the country must be strictly observed, and the failure to meet this deadline justified the imposition of the late filing fine, irrespective of the eventual submission date.

Regesto Legislator

Generato dall'IA

Art. 66 Abs. 1 BStGer, Art. 70 BStGer; Taxpayers Abroad v. Tax Commission: Late Filing Penalty for Non-Residents: The taxpayers failed to submit their tax return on time, and despite filing later, the authority confirmed the penalty based on the relevant procedural rules regarding deadlines for non-residents. The court upheld the decision, reasoning that the statutory deadline for filing by taxpayers without a domicile in the country must be strictly observed, and the failure to meet this deadline justified the imposition of the late filing fine, irrespective of the eventual submission date.

Parole chiave

Generato dall'IA
atto tardivo domicilio fiscale termini legali amministrazione fiscale multe per sottrazione d'imposta tassazioni fiscali

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 BStGer
Costs were imposed on the losing party in the final order.
Art. 70 BStGer
The appeal was dismissed as unfounded in the final order.
Generato dall'IA
II 2019 93
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II 2022 36
Taxpayer Appeal Reinstatement Denial for Missed Deadline
II 2023 8
Tax Commission Appeal Regarding Embezzlement-Related Back Taxes and Penalties
II 2023 61
Tax Relief Appeal Dismissed for Untimely Filing
II 2021 87
Tax Penalty Appeal Regarding Evasion

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 BStGer

Costs were imposed on the losing party in the final order.

Art. 70 BStGer

The appeal was dismissed as unfounded in the final order.

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Testo completo

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\n\n| | | |\n II 2018 95 |\n |\n \n\n

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

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\n\n| | | |\n Parteien |\n A.________ und B.________, Canada, Zustelladresse: c/o C.________, \n Beschwerdeführer, |\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

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

\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagungsverfügung 2014: Fristversäumnis) |\n \n\n

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