In ruling 9C_391/2023 (intended for publication), the Swiss Federal Court ruled that the compensatory payment made by the buyer of […]
In ruling 9C_312/2023 of December 7th 2023 (to be published), the Swiss Federal Supreme Court (SFSC) confirmed the precedent set […]
In a ruling proposed for publication (9C_610/2022 of September 7, 2023), the Federal Supreme Court confirmed the Federal tax administration’s (FTA) interpretation […]
In a judgement intended for publication, the Swiss Federal Supreme Court has invalidated the practice of the Federal Tax Administration.
The legislator had abolished the Dumont practice in 2010 by expressly allowing the deduction, as maintenance costs, of “costs for the restoration of recently acquired real estate”.
The legislature repealed the Dumont practice in 2010 by expressly permitting the deduction, as maintenance costs, of ‘the cost of […]
Ariane Grenon practices in all fields of Swiss tax law, including corporate and personal taxation as well as philanthropy.
A taxpayer residing in canton of Vaud receives from his Geneva based employer a lump-sum allowance for the use of his private vehicle for business purposes according to an expense policy approved by the Geneva tax authorities.
The ne bis in idem principle does apply to tax evasion and complicity in tax evasion. However, the Federal Court […]
