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II 2021 69 • VG SZ II 2021 69 Generato dall'IA

Taxpayers v. Tax Authority: Disallowance of Professional Expense Deductions

Numero d'incarto II 2021 69
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

Taxpayers appealed their 2018 income tax assessment, specifically contesting the disallowance of professional expense deductions. The core issue before the court was whether certain expenses claimed by the taxpayers for the relevant tax year qualified as necessary professional expenses deductible under tax law. The court reasoned that since the expenses lacked sufficient documentation or a direct, demonstrable link to the generation of taxable income as required by the relevant tax provisions, the initial decision by the tax authorities to deny the deductions was justified, thereby upholding the contested assessment.

Regesto Legislator

Generato dall'IA

Art. 66 Abs. 1 BGG; Taxpayers v. Tax Authority: Disallowance of Professional Expense Deductions: The core issue before the court was whether certain expenses claimed by the taxpayers for the relevant tax year qualified as necessary professional expenses deductible under tax law. The court reasoned that since the expenses lacked sufficient documentation or a direct, demonstrable link to the generation of taxable income as required by the relevant tax provisions, the initial decision by the tax authorities to deny the deductions was justified, thereby upholding the contested assessment.

Parole chiave

Generato dall'IA
deduzione delle spese professionali tassazione dell'imposta sul reddito autorità fiscale disposizioni fiscali accordo fiscale preliminare reddito sufficiente

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 BGG
The appellant is ordered to pay the costs of the federal court proceedings.
Generato dall'IA
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II 2021 60
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II 2022 46
Taxpayer Access to Documents from Related Criminal Investigation
II 2023 53
Taxpayer Challenge to 2018 Assessment Remanded for Review of Prior-Year Losses and Profit Allocation

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 BGG

The appellant is ordered to pay the costs of the federal court proceedings.

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Testo completo

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\n\n| | | |\n II 2021 69 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 15. Dezember 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 \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 2018: \n Berufskosten) |\n \n\n

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