Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
II 2019 57 • VG SZ II 2019 57 Generato dall'IA

Taxpayers v. Cantonal Tax Commission: Board Director Fees and Simplified Assessment

Numero d'incarto II 2019 57
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 appealed a cantonal tax commission's decision regarding the 2014 income and wealth tax assessment, specifically concerning board director fees and the application of the simplified assessment procedure. The court considered whether the compensation received by the taxpayers in their capacity as board members, which was subject to a simplified tax procedure, should be included in their regular income for the assessment year, ultimately reasoning that the fees were subject to taxation in the year they were received, notwithstanding the simplified procedure used for calculation.

Regesto Legislator

Ufficiale

Einkommens- und Vermögenssteuer (Veranlagung 2014: Verwaltungsratshonorare, vereinfachtes Abrechnungsverfahren) | Einkommens- und Vermögenssteuer

Parole chiave

Generato dall'IA
procedura di tassazione imposta sulla sostanza procedura semplificata calcolo del reddito imposte comunali imposta sull'utile
Generato dall'IA
II 2020 118
Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)
II 2019 59
Taxation of Foreign Board Fees for Swiss Residents
II 2020 116
Taxpayer v. Tax Authority: Board of Directors' Fee as Taxable Income
II 2020 117
Tax Assessment Appeal Regarding Director Fees and Simplified Accounting
II 2022 91
Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

\n \n \n \n \n

\n\n| | | |\n II 2019 57 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 23. März 2020 |\n \n\n

\n \n \n \n \n

\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

\n \n \n \n \n

\n\n| | |

|\n Parteien |\n A.________ und B.________, \n Beschwerdeführer, \n vertreten durch lic.oec.publ. C.________, 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

\n\n

\n \n \n \n \n

\n\n| | |

|\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2014: Verwaltungsratshonorare, vereinfachtes Abrechnungsverfahren) |\n

\n\n

\n \n

Sachverhalt: