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II 2019 1 • VG SZ II 2019 1 Generato dall'IA

Corporate Taxpayer v. Holding Privilege Application Period

Numero d'incarto II 2019 1
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

A corporate taxpayer challenged its capital tax assessment for the year 2014 regarding the application of the holding privilege, which grants exemptions for income and capital participation derived from qualifying subsidiary holdings. The court reasoned that for the holding privilege to apply, the required minimum participation threshold in the subsidiary must be met for the entire relevant tax period, specifically at the time the income arises and when the tax liability is determined, and since the statutory participation percentage was not continuously met throughout the entire tax period, the prerequisite for the tax privilege was not satisfied, thus upholding the assessment against the taxpayer.

Regesto Legislator

Generato dall'IA

Corporate Taxpayer v. Holding Privilege Application Period: The court reasoned that for the holding privilege to apply, the required minimum participation threshold in the subsidiary must be met for the entire relevant tax period, specifically at the time the income arises and when the tax liability is determined, and since the statutory participation percentage was not continuously met throughout the entire tax period, the prerequisite for the tax privilege was not satisfied, thus upholding the assessment against the taxpayer.

Parole chiave

Generato dall'IA
imposta sull'utile delle aziende franchigie fiscali assoggettamento del contribuente reddito determinante deduzione in funzione della durata del possesso privilegio di responsabilità
Generato dall'IA
II 2023 33
Taxpayer v. Cantonal Tax Authority: Participation Exemption for Share Sale
III 2020 58
Tax Deduction Eligibility Based on Asset Holding Period
II 2023 80
Corporate Tax Assessment Appeal Regarding Executive Compensation
II 2020 80
Taxation of Unrealized Capital Gains Upon Share Transfer to Holding Company
II 2021 81
Holding Company Tax Appeal Regarding Impairment Loss Deduction

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Testo completo

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\n\n| | | |\n II 2019 1 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 16. Oktober 2019 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n X.________ AG, \n Beschwerdeführerin, \n vertreten durch … , |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n

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\n\n| | | |\n Gegenstand |\n Gewinnund Kapitalsteuer (Veranlagung 2014; Holdingprivileg) |\n \n\n

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