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II 2021 87 • VG SZ II 2021 87 Generato dall'IA

Tax Penalty Appeal Regarding Evasion

Numero d'incarto II 2021 87
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

A taxpayer sought judicial review regarding a cantonal fine imposed as a tax penalty stemming from tax evasion proceedings for the years 2009 and 2010, also filing an appeal against the federal tax penalty, where the central issue was the appropriate severity of the penalty given the taxpayer's conduct. The court reasoned that the imposition and determination of the cantonal fine for tax evasion were to be assessed under the applicable cantonal law, while the federal tax penalty was governed by federal law, and in affirming the prior ruling, the court implicitly found that the penalty imposed was legally justified and proportional based on the established facts of the evasion and the relevant statutory frameworks.

Regesto Legislator

Ufficiale

Nachsteuer und Steuerstrafe (Hinterziehungsverfahren 2009 und 2010; Beschwerde betr. direkte Bundessteuer; Gesuch um gerichtliche Beurteilung betr. kantonale Busse) | Nachsteuer und Steuerstrafe

Parole chiave

Generato dall'IA
multa al contribuente sindacato giurisdizionale autorità giudiziaria fiscale controllo fiscale complicità in sottrazione d'imposta dichiarazione fiscale
Generato dall'IA
II 2019 44
Appeal of Tax Penalty and Judicial Review of Cantonal Fine for Tax Evasion (2005-2009)
III 2019 110
Taxpayers v. Cantonal Government and Tax Authorities (Tax Exemption Appeal)
II 2016 11
Federal Tax Liability Determination Appeal
BEK 2020 26
Cantonal Tax Enforcement Appeal Dismissed for Procedural Defects
BEK 2017 160
Tax Enforcement Appeal Dismissed for Procedural Defects

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Testo completo

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\n\n| | | |\n II 2021 87 |\n |\n \n\n

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\n\n| | | |\n |\n Urteil / Entscheid vom 21. Juni 2022 |\n \n\n

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\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 MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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|\n Parteien |\n A.________, \n Gesuchsteller/Beschwerdeführer, \n vertreten durch Rechtsanwalt Dr. B.________, |\n

\n|\n |\n gegen |\n

\n|\n |\n Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Gesuchgegnerin/Vorinstanz, |\n

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|\n Gegenstand |\n Steuerstrafe (Hinterziehungsverfahren 2009 und 2010: Gesuch um gerichtliche Beurteilung betr. kantonale Busse; Beschwerde betr. bundessteuerliche Busse) |\n

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