Legislator Giurisprudenza & Legislazione
II 2020 120 • VG SZ II 2020 120 Generato dall'IA

Cantonal Tax Appeal on Real Estate Profit Calculation

Numero d'incarto II 2020 120
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione

Sintesi Legislator

Generato dall'IA

The case concerns an appeal against a cantonal tax commission's decision regarding the taxation of an individual's real estate profit, specifically challenging the inclusion of certain costs in the acquisition price for calculating the taxable profit. The court reasoned that costs directly attributable to the acquisition, such as ancillary acquisition costs and necessary expenses for establishing the property's value and obtaining the necessary building permit, are includable in the acquisition cost under the relevant tax law, thereby decreasing the taxable profit, but costs for subsequent maintenance or standard improvements are not.

Regesto Legislator

Generato dall'IA

Cantonal Tax Appeal on Real Estate Profit Calculation: The court reasoned that costs directly attributable to the acquisition, such as ancillary acquisition costs and necessary expenses for establishing the property's value and obtaining the necessary building permit, are includable in the acquisition cost under the relevant tax law, thereby decreasing the taxable profit, but costs for subsequent maintenance or standard improvements are not.

Parole chiave

Generato dall'IA
utile fiscale acquisto di proprietà fondiaria imposta immobiliare calcolo delle spese spese accessorie deduzione delle spese di manutenzione di immobili
Generato dall'IA

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 2020 120 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 18. März 2021 |\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 lic.iur. Karl Gasser, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

\n \n \n \n \n

\n\n| | | |\n Parteien |\n A.A.________ und B.A.________, \n Beschwerdeführer, \n vertreten durch …, |\n \n|\n |\n gegen |\n \n|\n |\n Kantonale Steuerkommission, Bahnhofstrasse 15, \n Postfach 1232, 6431 Schwyz, \n Vorinstanz, |\n \n\n

\n