Switzerland - Judicial System and Legal Remedies in Switzerland
- K. Egli Arginelli
- European Taxation, 2012 (Volume 52), No 1
- 6 December 2011
This article provides the readers with an overview of the tax assessment and judicial procedures regarding direct taxation (personal income tax, corporate tax and wealth tax) in force in the 26 Swiss Cantons, as well as the appeal judicial procedure before the Swiss Federal Supreme Court.