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II 2021 81 • VG SZ II 2021 81 Generato dall'IA

Holding Company Tax Appeal Regarding Impairment Loss Deduction

Numero d'incarto II 2021 81
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 concerns an appeal against a cantonal tax assessment for 2015 regarding profit and capital tax, specifically challenging a write-down. The appellant, a holding company, sought to deduct an impairment loss recognized in its annual financial statements for tax purposes. The court reasoned that for tax purposes, write-downs of equity participations must generally follow the stricter rules of the corporate law statute governing financial reporting, which did not permit the specific write-down claimed under the circumstances presented, thus upholding the original tax assessment.

Regesto Legislator

Generato dall'IA

Art. 66 Abs. 1 BGG; Holding Company Tax Appeal Regarding Impairment Loss Deduction: The appellant, a holding company, sought to deduct an impairment loss recognized in its annual financial statements for tax purposes. The court reasoned that for tax purposes, write-downs of equity participations must generally follow the stricter rules of the corporate law statute governing financial reporting, which did not permit the specific write-down claimed under the circumstances presented, thus upholding the original tax assessment.

Parole chiave

Generato dall'IA
mancato guadagno comunicazione fiscale imposta sul capitale esame della situazione economica società holding petizione in giudizio

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 BGG
The provision dictates the appellant must bear the costs of the federal recourse.
Generato dall'IA
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II 2021 52
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III 2020 58
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Holding Company v. Tax Authority: Deductibility of Value Adjustments on Intercompany Loans

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 BGG

The provision dictates the appellant must bear the costs of the federal recourse.

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Testo completo

\n \n \n \n \n

\n\n| | | |\n II 2021 81 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 19. Oktober 2022 |\n \n\n

\n \n \n \n

\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

\n \n \n \n \n

\n\n| | | |\n Parteien |\n X.________ Holding AG, \n Beschwerdeführerin, \n 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

\n\n

\n \n \n \n \n

\n\n| | | |\n Gegenstand |\n Gewinnund Kapitalsteuer (Veranlagung 2015: Wertberichtigung) |\n \n\n

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