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II 2019 44 • VG SZ II 2019 44 Generato dall'IA

Appeal of Tax Penalty and Judicial Review of Cantonal Fine for Tax Evasion (2005-2009)

Numero d'incarto II 2019 44
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The case concerns an appeal against a tax penalty stemming from a tax evasion procedure covering the years 2005 to 2009 for direct federal taxes and a request for judicial review regarding a cantonal fine. The appellate court was presented with the appellant's challenge to the previously issued tax penalties. The court reasoned its decision based on the facts established during the tax evasion investigation concerning the years in question, ultimately ruling on the appropriateness of the imposed tax penalty for the direct federal tax liability.

Regesto Legislator

Ufficiale

Steuerstrafe (Hinterziehungsverfahren 2005 - 2009: Beschwerde betr. direkte Bundessteuer; Gesuch um gerichtliche Beurteilung betr. kantonale Busse) | Nachsteuer und Steuerstrafe

Parole chiave

Generato dall'IA
multe per sottrazione d'imposta imposta diretta sindacato giurisdizionale procedura giudiziaria tributaria controllo fiscale riduzione della multa

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 BGG
Costs were imposed on the appellant because the appeal was dismissed.
Generato dall'IA
II 2021 87
Tax Penalty Appeal Regarding Evasion
II 2023 8
Tax Commission Appeal Regarding Embezzlement-Related Back Taxes and Penalties
II 2022 35
Challenge to Cantonal Tax Commission Decision on Direct Federal Tax Liability
BEK 2017 160
Tax Enforcement Appeal Dismissed for Procedural Defects
BEK 2020 26
Cantonal Tax Enforcement Appeal Dismissed for Procedural Defects

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 BGG

Costs were imposed on the appellant because the appeal was dismissed.

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Testo completo

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\n\n| | | |\n II 2019 44 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 16. September 2020 |\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 Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n

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|\n Parteien |\n A.________, \n Gesuchsteller/Angeklagter und Beschwerdeführer, \n vertreten durch Rechtsanwalt … |\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 Gegenstand |\n Steuerstrafe (Hinterziehungsverfahren 2005 - 2009: Beschwerde betr. direkte Bundessteuer; Gesuch um gerichtliche Beurteilung betr. kantonale Busse) |\n

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