Legislator Giurisprudenza & Legislazione
II 2019 71 • VG SZ II 2019 71 Generato dall'IA

Taxpayer Property Reassessment Dispute

Numero d'incarto II 2019 71
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)

Sintesi Legislator

Generato dall'IA

A taxpayer challenged the reassessment of a property's value for tax purposes by the cantonal tax administration, which was upheld by the cantonal government, leading to an appeal. The court determined that the administrative authority was justified in reassessing the property value because the previous valuation was based on an outdated comparative sales analysis that no longer reflected the current market reality, thereby fulfilling the legal requirement for a current and accurate valuation.

Regesto Legislator

Generato dall'IA

Taxpayer Property Reassessment Dispute: The court determined that the administrative authority was justified in reassessing the property value because the previous valuation was based on an outdated comparative sales analysis that no longer reflected the current market reality, thereby fulfilling the legal requirement for a current and accurate valuation.

Parole chiave

Generato dall'IA
revisione d'imposta valore venale dell'immobile valore litigioso imposta immobiliare autorità fiscale restituzione della proprietà
Generato dall'IA

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Testo completo

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\n\n| | | |\n II 2019 71 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 13. November 2019 |\n \n\n

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\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch B.________, |\n \n|\n |\n Gegen |\n

\n|\n |\n \n \n1. Kantonale Steuerverwaltung, Liegenschaftenschätzung, \n Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanz, \n2. Regierungsrat des Kantons Schwyz, \n Bahnhofstrasse 9, Postfach 1260, 6431 Schwyz, \n Beigeladener, \n |\n

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