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III 2020 58 • VG SZ III 2020 58 Generato dall'IA

Tax Deduction Eligibility Based on Asset Holding Period

Numero d'incarto III 2020 58
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 petitioner appealed a decision regarding the granting of a tax deduction for an investment that was subsequently sold at a loss, arguing that the investment met the necessary criteria for the deduction despite the eventual sale. The court reasoned that the statutory requirements for the tax deduction, which necessitate the assets to remain in the business's fixed assets for a specified minimum holding period, were not met because the sale occurred before this period expired, thereby upholding the original decision to deny the deduction.

Regesto Legislator

Generato dall'IA

Tax Deduction Eligibility Based on Asset Holding Period: The court reasoned that the statutory requirements for the tax deduction, which necessitate the assets to remain in the business's fixed assets for a specified minimum holding period, were not met because the sale occurred before this period expired, thereby upholding the original decision to deny the deduction.

Parole chiave

Generato dall'IA
deduzione in funzione della durata del possesso imposta minima attivo fisso tassazione del guadagno in capitale requisito legale spese commerciali Ausländerrecht (Aufenthaltsbewilligung; Umwandlung F in B) | Ausländerrecht
Generato dall'IA
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Testo completo

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\n\n| | | |\n III 2020 58 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 28. Mai 2020 |\n \n\n

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\n\n| | | |\n Besetzung |\n Dr.iur. Vital Zehnder, Vizepräsident |\n \n|\n |\n Ruth Mikšovic-Waldis, Richterin Monica Huber-Landolt, Richterin |\n \n|\n |\n MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführerin, \n vertreten durch lic.iur. B.________, |\n \n|\n |\n gegen |\n \n|\n |\n 1. Volkswirtschaftsdepartement, Bahnhofstrasse 15, \n Postfach 1180, 6431 Schwyz, |\n \n\n

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