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II 2023 102 • VG SZ II 2023 102 Generato dall'IA

Tax Authority Security Order Admissibility Appeal

Numero d'incarto II 2023 102
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 appellant, a corporation, contested a security order issued by the tax authority concerning direct federal taxes for the years 2020 to 2023, involving profit and capital tax. The court affirmed the lower court's decision, reasoning that the appeal was inadmissible because the prerequisite for filing an appeal—that the challenged decision must directly and immediately affect the appellant's legal rights—was not met, as the security order merely secured an existing tax claim that had not yet been finally determined or assessed.

Regesto Legislator

Generato dall'IA

Art. 66 Abs. 1 LTF; Tax Authority Security Order Admissibility Appeal: The court affirmed the lower court's decision, reasoning that the appeal was inadmissible because the prerequisite for filing an appeal—that the challenged decision must directly and immediately affect the appellant's legal rights—was not met, as the security order merely secured an existing tax claim that had not yet been finally determined or assessed.

Parole chiave

Generato dall'IA
garanzie in materia fiscale autorità fiscale imposta sulle società imposta diretta diritto all'utile accordo fiscale preliminare

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 LTF
The provision was applied to decide on the costs of the appeal proceedings.
Generato dall'IA
II 2020 30
Tax Security Order Appeal Validity
BEK 2021 170
Corporation Appeal of Seizure Order Inadmissible
II 2024 97
Taxpayer Appeal Dismissed Against Security Order for Tax Arrears Due to Concealed Domicile and Risk of Claim Collection
BEK 2020 66
Appeal Regarding Definitive Legal Authorization for Tax Claim
II 2024 6
Taxpayer Appeal Regarding Asset Classification for Direct Federal Tax

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 LTF

The provision was applied to decide on the costs of the appeal proceedings.

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Testo completo

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\n\n| | | |\n II 2023 102 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 18. Juni 2024 |\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

\n \n \n \n \n \n

\n\n| | | |\n Parteien |\n A.________ AG, Beschwerdeführerin, \n vertreten durch Rechtsanwalt lic.iur. HSG B.________, |\n \n|\n |\n gegen |\n \n|\n |\n Amt für Finanzen, Inkasso, Bahnhofstrasse 15, Postfach 1231, 6431 Schwyz, \n Vorinstanz, |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Gegenstand |\n Gewinnund Kapitalsteuer (Sicherstellungsverfügung Direkte \n Bundessteuer 2020 bis 2023) |\n \n\n

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