Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 13 to 19 March 2017.
- Judgement of 25 September 2015 (A-6663/2014): Administrative assistance (DTA Switzerland - France); In its judgement of 13 February 2017 (2C_954/2015), the Federal Supreme Court partially upheld the appeal of the FTA (cf. our contribution of 19 March 2017).
- Judgement of 15 September 2015 (A-6843/2014): Administrative assistance (DTA Switzerland - France); In its judgement of 16 February 2017 (2C_893/2015), the Federal Supreme Court upheld the appeal of the FTA (cf. our contribution of 19 March 2017).
- Judgments of 19 April 2016 (A-6666/2014; A-6667/2014; A-6676/2014; A-6680/2014): Administrative assistance (DTA Switzerland - France); The Federal Supreme Court ruled in its judgment of 13 April 2016 (A-6666/2014; A-66676/2014; A-6680/2014): Administrative assistance (DTA Switzerland - France); The Federal Supreme Court ruled in its judgment of 13 April 2016 (A-6666/2014; A-6676/2014; A-6680/2014): Administrative assistance (DTA Switzerland - France): Administrative assistance (DTA Switzerland - France) In our contribution of 19 February 2017 (2C_411/2016; 2C_412/2016; 2C_413/2016; 2C_414/2016; 2C_415/2016; 2C_416/2016; 2C_417/2016; 2C_418/2016), we approved the complaint of the FTA (see our contribution of 19 March 2017).
- Judgement of 16 February 2017 (A-6394/2016): Administrative assistance (DTA Switzerland - Austria); infringement of the principle of subsidiarity negated (E. 3.3.1); information is likely to be substantial (E. 3.3.2); appeal dismissed; decision appealed to the Federal Supreme Court (cf. our contribution of 12 March 2017)
- Judgment of 2 March 2017 (A-5433/2015; A-5505/2015): Withholding tax; pecuniary benefits; no limitation of tax liability (E. 4.3 et seq.); appeal dismissed.
- Judgment of 6 March 2017 (A-8069/2015): Refund of VAT on radio and television reception fees; appeal upheld.
- Judgment of 9 March 2017 (A-4572/2015): Administrative assistance (DTA Switzerland - USA); suspicion of "fraud and the like" (E. 8 in connection with 19); complainant does not prove that he is not the beneficial owner of the account (E. 14 in connection with 21); complaint dismissed.
Decisions are listed chronologically by publication date.
