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9C_254/2025 KI-generiert

Withdrawal of Direct Tax Appeal (2015)

Geschäftsnummer 9C_254/2025
Gericht / Behörde
Rechtsordnung Schweiz · Bundesgericht (BGer / BGE) (CH)
Entscheiddatum
Ausgang struck_off
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

Withdrawal of Direct Tax Appeal (2015) A couple filed an appeal with the Federal Supreme Court concerning the federal direct tax for the 2015 tax period, challenging a decision by the Federal Administrative Court. Subsequently, however, the appellants formally withdrew their appeal in a letter dated May 21, 2025. Given the withdrawal, the court deemed the matter moot and ordered the case to be removed from the docket and the court case file, applying articles relevant to the Swiss Federal Supreme Court Act and Federal Administrative Procedure Act, while imposing the reduced judicial costs of CHF 500 on the appellants based on the rule that the losing party, including those who withdraw, typically bears the costs.

Legislator-Regeste

KI-generiert

Art. 73 al. 1 PCF, art. 32 al. 2 LTF, art. 66 al. 1 LTF, art. 71 LTF; Withdrawal of Direct Tax Appeal (2015): Subsequently, however, the appellants formally withdrew their appeal in a letter dated May 21, 2025. Given the withdrawal, the court deemed the matter moot and ordered the case to be removed from the docket and the court case file, applying articles relevant to the Swiss Federal Supreme Court Act and Federal Administrative Procedure Act, while imposing the reduced judicial costs of CHF 500 on the appellants based on the rule that the losing party, including those who withdraw, typically bears the costs.

Schlagwörter

KI-generiert
direkte Steuer Steuerverfahren Rücknahme der Verwaltungsverfügung Parteientschädigung Verwaltungskosten Abgabefreiheit

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 73 al. 1 PCF
, en relation avec l' art. 73 al. 1 PCF ,
art. 32 al. 2 LTF
Cited in the operative part as the basis for striking the case from the roll following withdrawal of the appeal.
art. 66 al. 1 LTF
Cited in the operative part regarding the imposition of judicial costs on the appellants.
art. 71 LTF
Cited in conjunction with Art. 32 al. 2 LTF as the basis for striking the case from the roll following withdrawal of the appeal.
KI-generiert
2C_1058/2015
Federal Supreme Court Dismisses Consolidated Direct Tax Appeals Upon Appellant's Withdrawal
2C_1036/2021
Withdrawal of Appeal in Cantonal and Federal Tax Case
2C_626/2007
Tax Appeal Withdrawal and Cost Allocation
2C_196/2018
Taxpayer's Failure to Comply with Procedural Requirements Constitutes Withdrawal of Appeal
9C_261/2024
Tax Exemption Appeal Withdrawal

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
art. 32 al. 2 LTF

Cited in the operative part as the basis for striking the case from the roll following withdrawal of the appeal.

art. 66 al. 1 LTF

Cited in the operative part regarding the imposition of judicial costs on the appellants.

art. 71 LTF

Cited in conjunction with Art. 32 al. 2 LTF as the basis for striking the case from the roll following withdrawal of the appeal.

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Spätere Entscheide, die dieses Urteil zitieren (1)

A-126/2023 (2025-03-10)
Tax Domicile Dispute: Schwyz Prevails Over Geneva
«…par décision du 28.06.2025 Tribunale amministrativo federale (9C_254/2025) Tribunal administrativ federal A-126/2023 Arrêt du 10 mars 2025…»

Volltext

Bundesgericht

Tribunal fédéral

Tribunale federale

Tribunal federal

9C_254/2025

Ordonnance du 28 mai 2025

IIIe Cour de droit public

Composition

Mme la Juge fédérale Moser-Szeless, Présidente.

Greffier : M. Berthoud.

Participants à la procédure

A.A.________ et B.A.________,

représentés par Me Jean-Blaise Eckert, avocat, recourants,

*contre*

1. Administration fiscale cantonale du canton de Genève, rue du Stand 26, 1204 Genève,

2. Steuerverwaltung des Kantons Schwyz, Bahnhofstrasse 15, 6430 Schwyz, intimées.

Objet

Impôt fédéral direct, période fiscale 2015, recours contre l'arrêt du Tribunal administratif fédéral du 10 mars 2025 (A-126/2023).

Vu :

la lettre du 21 mai 2025 par laquelle A.A.________ et B.A.________ ont déclaré retirer le recours interjeté le 7 mai 2025 (timbre postal) contre l'arrêt du Tribunal administratif fédéral du 10 mars 2025,

considérant :

que la cause doit être rayée du rôle en application des art. 32 al. 2 et 71 LTF

, en relation avec l' art. 73 al. 1 PCF ,

qu'en vertu de l'

art. 66 al. 1 et 2 LTF

, il convient de mettre les frais judiciaires (réduits) à la charge des recourants,

par ces motifs, la Présidente ordonne :

1.

La cause est rayée du rôle par suite de retrait du recours.

2.

Les frais judiciaires, arrêtés à 500 fr., sont mis à la charge des recourants.

3.

La présente ordonnance est communiquée aux parties, au Tribunal administratif fédéral et à l'Administration fédérale des contributions.

Lucerne, le 28 mai 2025

Au nom de la IIIe Cour de droit public

du Tribunal fédéral suisse

La Présidente : Moser-Szeless

Le Greffier : Berthoud