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II 2020 122 • VG SZ II 2020 122 KI-generiert

Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax)

Geschäftsnummer II 2020 122
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerned an appeal against a cantonal tax assessment for income and wealth tax for the year 2018, where the appellant challenged certain aspects of the assessment related to their income and assets. The court, in reaching its decision, reasoned based on the relevant tax laws and the established facts of the case, ultimately affirming or modifying the cantonal tax authority's assessment by applying the applicable legal standards to the appellant's financial situation for the specified tax year.

Legislator-Regeste

KI-generiert

Cantonal Tax Assessment Appeal (2018 Income and Wealth Tax): The court, in reaching its decision, reasoned based on the relevant tax laws and the established facts of the case, ultimately affirming or modifying the cantonal tax authority's assessment by applying the applicable legal standards to the appellant's financial situation for the specified tax year.

Schlagwörter

KI-generiert
Veranlagung der Vermögenssteuer Steuerbehörde begründeter Entscheid Rechtliche Aspekte Personensteuer Vermögen
KI-generiert
II 2020 118
Taxpayers v. Cantonal Tax Authority (2015 Income and Property Tax Assessment)
II 2020 119
Taxpayer v. Cantonal Tax Authority (Legal vs. Beneficial Ownership in Wealth Tax)
II 2018 32
Cantonal Tax Assessment Challenge Regarding Asset Depreciation vs. Immediate Deduction
II 2022 91
Cantonal Tax Commission Decision Upheld in Direct Federal Tax Appeal
II 2022 60
Appeal Against Contribution Assessments for Non-Gainfully Employed Person Based on Wealth

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Volltext

\n \n \n \n \n

\n\n| | | |\n II 2020 122 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 18. März 2021 |\n \n\n

\n \n \n \n

\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 Marcel Käselau, a.o. Gerichtsschreiber |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, |\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

\n\n

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

\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagung 2018) |\n \n\n

\n \n

Sachverhalt: