Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 October 2017.
- Judgment of 11 October 2017 (A-4278/2017) & Judgment of 11 October 2017 (A-4277/2017): Administrative assistance (DTA Switzerland - Norway); as the Swiss company limited by shares in question had already been deleted from the Commercial Register in the course of the proceedings before the court of first instance, it was no longer able to act on filing an appeal and was therefore no longer able to be a party to the proceedings or to take legal action; it could therefore not (no longer) be a party to the proceedings before the court of first instance from the time of deletion from the Commercial Register - and incidentally also before that in the liquidation stage (cf. E. 1.2.4) - and consequently no order could be issued in respect of it. Consequently, she can no longer lodge a legally valid appeal through her former liquidator; decision not to enter an appeal.
- Judgment of 11 October 2017 (A-2701/2017)As a result of reconsideration by the FTA, the proceedings were written off and no administrative assistance was provided; proceedings before the Federal Administrative Court were also written off as invalid.
- Judgment of 4 October 2017 (A-7848/2016) & Judgment of 4 October 2017 (A-7849/2016): Administrative assistance (DTA Switzerland - France); following reconsideration by the FTA, the procedure was written off and no administrative assistance was provided; proceedings before the Federal Administrative Court were also written off as irrelevant.
- Judgment of 3 October 2017 (A-2421/2016): Export contributions for processed agricultural products; application for reinstatement of time limits pursuant to Art. 24 para. 1 of the Administrative Procedure Act (VwVG) rejected; no excessive formalism; the appeal is dismissed.
Decisions are listed chronologically by publication date.
