Zurich v Finance Department of the Canton of Zurich

JurisdictionSuiza
Date10 juin 1927
Docket NumberCase No. 264
CourtCantonal Tribunal (Switzerland)
Upper Commission of Appeal in Taxation Questions of the Canton of Zurich.
Case No. 264
The Town of Zurich
and
Finance Department of the Canton of Zurich.

Position of Consuls — Local Taxation — Employees of Consulates.

The Facts.—The Finance Department of the Canton of Zurich in application of paragraph 3, section 7 of the Finance Law, absolved an employee of the American General Consulate from liability to taxes, on the ground that he was the only such employee of an American Consulate in Switzerland who did not enjoy this immunity. The taxation authority of the town of Zurich appealed against this decision to the Upper Commission of Appeal of the Canton on the ground that paragraph 3, section 7, gives...

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