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II 2020 47 • VG SZ II 2020 47 Generato dall'IA

Tax Assessment Appeal on Self-Rental Value Inclusion

Numero d'incarto II 2020 47
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 regarding the 2017 income and wealth tax assessment, specifically challenging the inclusion of a self-rental value (Eigenmietwert). The appellant, represented by a court-appointed trustee, contested the cantonal tax commission's decision that imputed rental income for property owned by the appellant. The court upheld the tax assessment, reasoning that the relevant statutory provisions permit the inclusion of the self-rental value for privately used owner-occupied property in taxable income, thereby affirming the tax authority's right to impute such income irrespective of the appellant's specific circumstances concerning asset management.

Regesto Legislator

Generato dall'IA

Tax Assessment Appeal on Self-Rental Value Inclusion: The appellant, represented by a court-appointed trustee, contested the cantonal tax commission's decision that imputed rental income for property owned by the appellant. The court upheld the tax assessment, reasoning that the relevant statutory provisions permit the inclusion of the self-rental value for privately used owner-occupied property in taxable income, thereby affirming the tax authority's right to impute such income irrespective of the appellant's specific circumstances concerning asset management.

Parole chiave

Generato dall'IA
tassazione dell'imposta sul reddito valore locativo disposizioni fiscali immobile occupato reddito della sostanza imposta sulla sostanza
Generato dall'IA
II 2024 101
Taxation of Child Support, Imputed Rental Value, and Pension-Funded Property Wealth
II 2021 126
Taxpayers v. Tax Authority: Capital Gain from Isolated Sale of Immovable Property
II 2015 57
Real Estate Qualification for Income and Wealth Tax
II 2020 122
Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax)
II 2020 119
Taxpayer v. Cantonal Tax Authority (Legal vs. Beneficial Ownership in Wealth Tax)

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Testo completo

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\n\n| | | |\n II 2020 47 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 15. Mai 2020 |\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 Monica Huber-Landolt, Richterin |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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|\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch den Vorsorgebeauftragten B.________, \n dieser vertreten durch Rechtsanwalt C.________, |\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\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2017, Eigenmietwert) |\n \n\n

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