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II 2022 35 • VG SZ II 2022 35 Generato dall'IA

Challenge to Cantonal Tax Commission Decision on Direct Federal Tax Liability

Numero d'incarto II 2022 35
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 involves a challenge to a cantonal tax commission's decision regarding direct federal tax liability. The petitioner contested the assessment, and the court was tasked with reviewing the commission's decision. The court reasoned that the factual findings and legal assessments made by the lower instance were in accordance with the relevant tax law and correctly applied, thus leading to the dismissal of the appeal.

Regesto Legislator

Generato dall'IA

Challenge to Cantonal Tax Commission Decision on Direct Federal Tax Liability: The petitioner contested the assessment, and the court was tasked with reviewing the commission's decision. The court reasoned that the factual findings and legal assessments made by the lower instance were in accordance with the relevant tax law and correctly applied, thus leading to the dismissal of the appeal.

Parole chiave

Generato dall'IA
assoggettamento all'imposta imposta diretta tassazioni fiscali censura dell'accertamento dei fatti procedura giudiziaria tributaria diritto tributario
Generato dall'IA
II 2022 91
Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal
II 2016 11
Federal Tax Liability Determination Appeal
II 2022 47
Federal Tax Assessment Appeal
II 2021 87
Tax Penalty Appeal Regarding Evasion
II 2019 44
Appeal of Tax Penalty and Judicial Review of Cantonal Fine for Tax Evasion (2005-2009)

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Testo completo

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\n\n| | | |\n II 2022 35 |\n |\n \n\n

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\n\n| | | |\n |\n 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.iur. Frank Lampert, Richter lic.iur. Karl Gasser, Richter |\n \n|\n |\n MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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|\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch B.________ und \n Rechtsanwältin MLaw C.________, |\n

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

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

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