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II 2022 91 • VG SZ II 2022 91 Generato dall'IA

Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal

Numero d'incarto II 2022 91
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 company appealed a cantonal tax commission's decision concerning the direct federal tax assessment, challenging the calculation methods applied to its profits. The court reasoned that the cantonal tax authority correctly applied the relevant tax law provisions concerning the determination of taxable income and the associated valuation methods for the assessment period, thereby upholding the original tax assessment.

Regesto Legislator

Generato dall'IA

Art. 66 al. 1 LTF; Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal: The court reasoned that the cantonal tax authority correctly applied the relevant tax law provisions concerning the determination of taxable income and the associated valuation methods for the assessment period, thereby upholding the original tax assessment.

Parole chiave

Generato dall'IA
imposta diretta tassazioni fiscali autorità fiscale accertamento del reddito accordo fiscale preliminare imposta sull'utile

Disposizioni normative citate

Generato dall'IA
Art. 66 al. 1 LTF
This provision was cited in the dispositive to allocate the court costs.
Generato dall'IA
II 2022 35
Challenge to Cantonal Tax Commission Decision on Direct Federal Tax Liability
II 2022 47
Federal Tax Assessment Appeal
II 2020 118
Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)
II 2016 11
Federal Tax Liability Determination Appeal
BEK 2020 26
Cantonal Tax Enforcement Appeal Dismissed for Procedural Defects

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 al. 1 LTF

This provision was cited in the dispositive to allocate the court costs.

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Testo completo

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\n\n| | | |\n II 2022 91 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 21. April 2023 |\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 Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.________ 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

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