Facts
The dispute concerns three assessments for real estate capital gains taxes pursuant to Sections 104 et seq. of the Tax Act of the Canton of Schwyz of 9 February 2000 (StG/SZ) for land sales by the respondent or its legal predecessor in 2003 and 2004. The issue in dispute is the duration of ownership that can be taken into account for the assessment of the real estate capital gains taxes.
The Administrative Court, in interpreting the transitional legal provisions of the Tax Act, in particular Section 247 StG/SZ, concluded that the merger of 25 January 2000 was irrelevant for the calculation of the duration of ownership, and therefore the relevant date was 23 January 1961. The appellant cantonal tax administration, on the other hand, is of the opinion that the duration of ownership began on 25 January 2000.
Considerations
The cantonal tax administration is entitled to appeal to the Federal Supreme Court, as this is a matter of public law that falls within the scope of the right of appeal under Art. 73 para. 2 of the Federal Act on the Harmonization of Direct Taxes of the Cantons and Municipalities (StHG).
The tax administration can also claim a violation of federal constitutional law, in particular the prohibition of arbitrariness under Art. 9 of the Federal…