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Business LibreTexts

Tax Law

  • Page ID
    10328
  • Madeleine Simonek Martina Becker
    Tax Law

    I.Fiscal Sovereignty and Constitutional Principles

    1.Federalism and Fiscal Sovereignty

    a)Distribution of Fiscal Sovereignty

    b)Federal Tax Harmonisation Act

    2.Main (Constitutional) Principles

    a)Principle of Legality

    b)Principle of Universality

    c)Principle of Uniformity and Ability-To-Pay Principle

    d)Prohibition of Inter-Cantonal Double Taxation

    e)Principle of Good Faith

    II.Most Important Taxes and Tax Codes

    1.Federal Taxes

    a)Federal Direct Taxes

    b)Withholding (Anticipatory) Tax

    c)Federal Value Added Tax

    d)Other Taxes

    2.Cantonal and Communal Taxes

    a)Taxes on Income and Net Wealth

    b)Taxes on Net Profit and Capital of Legal Entities

    c)Further Cantonal Taxes

    3.International Tax Agreements

    a)Multilateral Conventions

    b)Double Taxation Treaties

    c)Bilateral Agreements with the European Union

    III.Landmark Cases

    1.Principle of Equality: Taxation of Married and Non-Married Couples

    2.Ability-To-Pay Principle: Degressive Income Tax Rates

    3.Principle of Good Faith: Swiss Ruling Practice

    4.Principle of Non-Discrimination: Salary Withholding Tax

    Selected Bibliography