Judgment 9C_654\/2023 from the Federal Supreme Court of 31 October 2023 raises two points that warrant our attention:<\/p><\/p>\n\n\n\n
The judges were required to rule on the concept of the confiscatory nature of taxation. Indeed, although certain cantons have introduced legal provisions designed to mitigate the confiscatory nature of taxation (\u00abtax shield\u00bb), the fact remains that, notwithstanding the application of these provisions, taxation remains confiscatory in the light of constitutional guarantees. To explore these concepts in greater depth, I recommend reading Floran Ponce\u2019s article \u00abLe bouclier fiscal\u00bb in this summer\u2019s issue of the Revue fiscale (pp. 530 ff.).<\/p><\/p>\n\n\n\n
According to Art. 59 para. 3 LTF and Art. 60 of the Ordinance of the Federal Supreme Court, judgments of the Federal Supreme Court are posted, along with the names of the parties, for 30 days at the seat of the Federal Supreme Court; cases where the law requires the anonymisation of the parties are reserved. A particularly serious infringement of personal rights may lead to anonymisation. Requesting anonymisation necessitates the justification and substantiation of this request. Media coverage of a case does not take precedence over the principle of public pronouncement of the judgment.<\/p>\n\n\n\n
The judgment is in French (Geneva case).<\/p>
TF, judgment 9C_654\/2022, of 31 October 2023<\/p>
<\/p>","protected":false},"excerpt":{"rendered":"
L’arr\u00eat 9C_654\/ 2023 rendu par le TF le 31 octobre 2023 soul\u00e8ve deux points qui m\u00e9ritent notre attention : Les juges devaient se prononcer sur la notion de caract\u00e8re confiscatoire de l’imp\u00f4t. En effet, m\u00eame si certains cantons ont mis en place des dispositions l\u00e9gales tendant \u00e0 objectiver le caract\u00e8re confiscatoire de l’imp\u00f4t (\u00ab\u00a0bouclier fiscal\u00a0\u00bb), […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-31","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n