All documents from the ISIS) seminar "Tax procedural law incl. appeal proceedings" from May 05, 2025 under the direction of Jasmin Malla in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Amendment of legally binding rulings (revision and subsequent tax proceedings including differentiation from criminal tax proceedings)
Workshop by Jasmine Cuccarède and Patrick Meier on the occasion of the ISIS) seminar on May 5, 2025 entitled "Amendment of final rulings (revision and post-tax proceedings including differentiation from criminal tax proceedings)"
Appeal proceedings taking into account intercantonal and international aspects (2 parts)
Workshop by Ruth Bloch-Riemer and Toni Hess on the occasion of the ISIS) seminar on May 5, 2025 entitled "Appeal procedures taking into account intercantonal and international aspects (2 parts)"
Everyday and special issues in the withholding tax procedure
Workshop by Slavica Loeb-Lazarevic and Laetitia Fracheboud on the occasion of the ISIS) seminar on May 05, 2025 entitled "Everyday and special issues in the withholding tax procedure"
Assessment procedure including the special features of discretionary assessment
Workshop by Nina Blanz and Olivier Margraf on the occasion of the ISIS) seminar on May 5, 2025 entitled "Assessment procedures including the special features of discretionary assessment"
Lawyers and trustees are increasingly confronted with a wide range of procedural issues, which will be addressed in this ISIS seminar in an interactive and practical manner. It focuses on current procedural aspects, namely non-contentious administrative proceedings, objection proceedings before the tax authorities, and tax litigation before the tax courts. The focus is on the mixed assessment procedure for direct taxes, with particular attention given to the specificities of intercantonal—especially the latest practice in cases involving tax jurisdiction—and international situations. Additionally, other types of taxes will be addressed, particularly the withholding tax procedure.
