Facts
The tax administration of the Canton of Schwyz initiated an additional tax procedure against [B. AG] and its sole shareholder [A.] . The lower court partially upheld the appeals in the additional tax point and dismissed them in the tax penalty point. The sole shareholder and the tax administration of the Canton of Schwyz appealed to the Federal Court.
The sole shareholder complained of a violation of his right to be heard and a violation of the principle of investigation. The tax administration of the Canton of Schwyz requested that the contested decision be annulled in the tax penalty point and that it be established that the right to impose tax fines for completed tax evasion had not yet expired.
Considerations
The Federal Court examined the formal complaints and factual complaints of the sole shareholder and came to the conclusion that they were unfounded. The Federal Court recognized that the lower court had come to a federally lawful conclusion that, with regard to the tax periods 2001 to and including 2004, the statute of limitations had expired.
In the additional tax point, the Federal Court recognized…