projetos

Minimum tax on properties under § 89 StG is constitutional

AGVE_2005_27Tribunal Administrativo / Câmara 224 de fev. de 2005Confirmed

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Extraído pela Omnilex

Resumo Omnilex

E. Immobilien AG challenged the minimum tax levied on its properties. The Verwaltungsgericht held that § 89 StG has a sufficient legal basis and is constitutional. It further confirmed that the tax amounts to 1.5 per mille of the book value without surcharges, that residential buildings of a real estate company are not operating properties, and that the WEG exception applies only to non-profit housing entities, not to isolated parcels held by other organizations.

Sumário Omnilex

§ 89 StG; minimum tax on real estate, constitutional basis, tariff and scope of the WEG exception. The provision constitutes a sufficient statutory basis and withstands constitutional review (consid. 1, 5). The tax is determined at 1.5‰ of the book value of the properties, without additional surcharges (consid. 4.2). Residential buildings held by a real estate company are not operating properties (consid. 3). The WEG exception is limited to bearers and organizations of non-profit housing construction; it does not extend, on the basis of individual parcels alone, to other organizations (consid. 4.1).

Texto completo

2005 Kantonale Steuern 107 schaftliche Normalbedarf überschritten würde. In diesem Punkt erweist sich somit der Einspracheentscheid als zutreffend. Die vom Steuerrekursgericht vorgenommene reformatio in peius ist rückgängig zu machen. 27 Kapitalabfindung für wiederkehrende Leistungen (§ 44 StG; Art. 11 Abs. 2 StHG).

  • Zusprechung einer IV-Rente, verbunden mit Nachzahlung der bereits verfallenen Rentenbetreffnisse. Nachzahlung als Kapitalabfindung für wiederkehrende Leistungen im Sinne von § 44 StG. Für die Ermittlung des Steuersatzes im Jahr der Nachzahlung sind die im gleichen Jahr noch folgenden monatlichen Rentenzahlungen in die Umrechnung der Nachzahlung einzubeziehen. Entscheid des Verwaltungsgerichts, 2. Kammer, vom 24. Februar 2005 in Sachen KStA gegen Steuerrekursgericht und A.K. Publiziert in StE 2005, B 29.2 Nr. 10. 28 Mindeststeuer auf Grundstücken (§ 89 StG).
  • Die Regelung stellt eine genügende gesetzliche Grundlage dar und ist verfassungsmässig (Erw. 1, 5).
  • Die Steuer beträgt 1,5 %o des Buchwerts der Grundstücke, ohne Zuschläge (Erw. 4.2).
  • Miethäuser einer Immobiliengesellschaft gelten nicht als Betriebsgrundstücke (Erw. 3).
  • Die Ausnahme betreffend WEG gilt für Träger und Organisationen des gemeinnützigen Wohnbaues, nicht aber - hier nur bezogen auf einzelne Grundstücke - bei anderen Organisationen (Erw. 4.1). Entscheid des Verwaltungsgerichts, 2. Kammer, vom 24. August 2005 in Sachen E. Immobilien AG gegen Steuerrekursgericht. Zur Publikation in StE 2006 vorgesehen.

Palavras-chave

minimum taxreal estateconstitutional basisproperty valuationnon-profit housingoperating property

Extraído pela Omnilex

Questões jurídicas principais extraídas pela Omnilex

Questão jurídica principal

Whether § 89 StG provides a sufficient legal basis and is constitutional for a minimum tax on properties.

Decisão extraída

§ 89 StG provides a sufficient statutory basis and is compatible with the constitution.

Fundamentação extraída

The court held that the provision adequately authorizes the levy and does not breach constitutional limits.

Questão jurídica principal

How the minimum tax under § 89 StG is calculated.

Decisão extraída

The tax is 1.5 per mille of the book value of the properties, without surcharges.

Fundamentação extraída

The court interpreted the statutory scheme as fixing the rate directly and excluding additional mark-ups.

Questão jurídica principal

Whether residential buildings owned by a real estate company qualify as operating properties.

Decisão extraída

Residential buildings held by a real estate company are not operating properties.

Fundamentação extraída

The court distinguished such assets from business-use property for purposes of the minimum tax regime.

Questão jurídica principal

Whether the WEG exception applies to individual parcels owned by organizations other than non-profit housing bodies.

Decisão extraída

The WEG exception applies only to entities and organizations of non-profit housing construction, not to individual parcels held by other organizations.

Fundamentação extraída

The exception was construed narrowly and tied to the purpose and status of the housing provider.

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