The Resource Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution

Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution

Label
Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution
Title
Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution
Creator
Subject
Language
eng
Summary
On 25 September 2009, the Swiss Federal Tribunal delivered important judgments concerning cantonal shareholder relief rules. It, inter alia, rejected the scheduler approach to federal and cantonal direct taxes; specific cantonal requirements, such as in regard to the domestic seat and minimum fair market value; as well as the cantonal shareholder relief rules for net worth tax purposes, based on the equal treatment principle in Arts. 8 and 127 of the Federal Constitution. This note discusses the judgments and their implications
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
Jung, M.R
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • shareholder
  • tax relief
Label
Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution
Instantiates
Publication
Label
Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...