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II 2019 56 • VG SZ II 2019 56 Generato dall'IA

Taxpayer v. Tax Assessment Board Remuneration

Numero d'incarto II 2019 56
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

A taxpayer appealed the assessment of income and property tax for the year 2014 concerning board remuneration, specifically challenging the application of the simplified accounting procedure. The court reasoned that the administrative decision to use the simplified accounting procedure was justified because the taxpayer failed to provide sufficient documentation to establish that the income reported under that procedure was incorrect, thereby upholding the lower authority's assessment based on the available, albeit simplified, information.

Regesto Legislator

Generato dall'IA

Taxpayer v. Tax Assessment Board Remuneration: The court reasoned that the administrative decision to use the simplified accounting procedure was justified because the taxpayer failed to provide sufficient documentation to establish that the income reported under that procedure was incorrect, thereby upholding the lower authority's assessment based on the available, albeit simplified, information.

Parole chiave

Generato dall'IA
tassazione dell'imposta sul reddito procedura fiscale autorità fiscale rilevazione e rendicontazione contabili reddito sufficiente domanda indirizzata all'autorità
Generato dall'IA
II 2020 117
Tax Assessment Appeal Regarding Director Fees and Simplified Accounting
II 2020 116
Taxpayer v. Tax Authority: Board of Directors' Fee as Taxable Income
II 2021 49
Taxpayer Appeal Regarding Federal Tax Assessment Upheld
II 2021 52
Taxpayer Appeal on Business Expense Deductions
II 2018 3
Tax Assessment Appeal: Incorrect Application of Share Valuation Method

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Testo completo

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\n\n| | | |\n II 2019 56 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 23. März 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 |\n \n|\n |\n MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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|\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch lic.oec.publ. B.________, dipl. Steuerexperte, |\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 Einkommensund Vermögenssteuer (Veranlagung 2014: \n Verwaltungsratshonorar; vereinfachtes Abrechnungsverfahren) |\n

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