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II 2020 122 • VG SZ II 2020 122 Generato dall'IA

Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax)

Numero d'incarto II 2020 122
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

The case concerned an appeal against a cantonal tax assessment for income and wealth tax for the year 2018, where the appellant challenged certain aspects of the assessment related to their income and assets. The court, in reaching its decision, reasoned based on the relevant tax laws and the established facts of the case, ultimately affirming or modifying the cantonal tax authority's assessment by applying the applicable legal standards to the appellant's financial situation for the specified tax year.

Regesto Legislator

Generato dall'IA

Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax): The court, in reaching its decision, reasoned based on the relevant tax laws and the established facts of the case, ultimately affirming or modifying the cantonal tax authority's assessment by applying the applicable legal standards to the appellant's financial situation for the specified tax year.

Parole chiave

Generato dall'IA
tassazione della sostanza imponibile autorità fiscale decisione motivata aspetti giuridici imposta sulle persone fisiche sostanza
Generato dall'IA
II 2020 118
Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)
II 2020 119
Taxpayer v. Cantonal Tax Authority (Legal vs. Beneficial Ownership in Wealth Tax)
II 2018 32
Cantonal Tax Assessment Challenge Regarding Asset Depreciation vs. Immediate Deduction
II 2022 91
Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal
II 2022 60
Appeal Against Contribution Assessments for Non-Gainfully Employed Person Based on Wealth

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Testo completo

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\n\n| | | |\n II 2020 122 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 18. März 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 MLaw Marcel Käselau, a.o. Gerichtsschreiber |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, |\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| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2018) |\n \n\n

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