Federal Court strengthens the Cantons

Tax Rulings, Assessment Authority, Supervisory Authority

The Federal Court has clarified in two cases the competencies between cantonal tax authorities and the Federal Tax Administration (FTA). The tendency of the Cantons to delegate responsibility to the FTA is not protected by the Federal Court.

Read the attached article (in German) (PDF, 115 Kb) 

* Dr. Samuel Bussmann | Christoph Rechsteiner

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