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II 2020 117 • VG SZ II 2020 117 Generato dall'IA

Tax Assessment Appeal Regarding Director Fees and Simplified Accounting

Numero d'incarto II 2020 117
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

The case concerns an appeal against the assessment of income and wealth tax for the year 2014, specifically regarding board director fees, following a simplified accounting procedure and a second instance review. The court reasoned that since the taxpayers failed to provide substantiated evidence regarding the tax authority's challenge to the reported director fees, and given the prior procedural history involving the simplified procedure, the assessment based on the higher imputed income, which remained unsubstantiatedly challenged, must be upheld.

Regesto Legislator

Ufficiale

Einkommens- und Vermögenssteuer (Veranlagung 2014: Verwaltungsratshonorare; vereinfachtes Abrechnungsverfahren; 2. Rechtsgang im Verfahren II 2019 57) | Einkommens- und Vermögenssteuer

Parole chiave

Generato dall'IA
tassazione dell'imposta sul reddito reddito ipotetico rilevazione e rendicontazione contabili procedura fiscale autorità fiscale imposta sulla sostanza

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 LTF
Imposed the court costs on the losing party.
Generato dall'IA
II 2019 56
Taxpayer v. Tax Assessment Board Remuneration
II 2020 116
Taxpayer v. Tax Authority: Board of Directors' Fee as Taxable Income
II 2019 57
Taxpayers v. Cantonal Tax Commission: Board Director Fees and Simplified Assessment
II 2018 3
Tax Assessment Appeal: Incorrect Application of Share Valuation Method
II 2021 52
Taxpayer Appeal on Business Expense Deductions

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 LTF

Imposed the court costs on the losing party.

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Testo completo

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\n\n| | | |\n II 2020 117 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 14. Januar 2021 |\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 lic.iur. Karl Gasser, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.A.________ und B.A.________, \n Beschwerdeführer, \n beide 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 Vorinstanzen, |\n

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|\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2014: Verwaltungsratshonorare; vereinfachtes Abrechnungsverfahren; 2. Rechtsgang im Verfahren II 2019 57) |\n

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