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II 2020 118 • VG SZ II 2020 118 Generato dall'IA

Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)

Numero d'incarto II 2020 118
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 authority's assessment for the 2015 income and property tax, specifically challenging the inclusion of board of directors' fees which were subject to a simplified assessment procedure following a prior appeal. The court reasoned that since the income was assessed via the simplified procedure, and no concrete evidence or arguments were provided by the taxpayers to substantiate a correction or challenge the underlying facts used in that simplified assessment, the appeal against the inclusion of the board fees must be dismissed.

Regesto Legislator

Ufficiale

Einkommens- und Vermögenssteuer (Veranlagung 2015: Verwaltungsratshonorare; vereinfachtes Abrechnungsverfahren; 2. Rechtsgang im Verfahren II 2019 59) | Einkommens- und Vermögenssteuer

Parole chiave

Generato dall'IA
tassazione dell'imposta sul reddito autorità fiscale procedura fiscale imposte comunali diritti del contribuente valutazione delle prove

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 BGG
Costs were imposed on the losing party.
Generato dall'IA
II 2019 57
Taxpayers v. Cantonal Tax Commission: Board Director Fees and Simplified Assessment
III 2019 110
Taxpayers v. Cantonal Government and Tax Authorities (Tax Exemption Appeal)
II 2019 41
Taxpayers Appeal Share Valuation in Cantonal Tax Assessment
II 2020 122
Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax)
II 2022 91
Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 BGG

Costs were imposed on the losing party.

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Testo completo

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\n\n| | | |\n II 2020 118 |\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 2015: Verwaltungsratshonorare; vereinfachtes Abrechnungsverfahren; 2. Rechtsgang im Verfahren II 2019 59) |\n

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