Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 4 - 10 December 2017.
- Judgment of 14 November 2017 (A-907/2017): Administrative assistance (DTA Switzerland - United Kingdom); the request meets the formal requirements (in particular with regard to time, no fishing expedition, question of attorney-client privilege left open) and material requirements (in particular probable relevance of the information concerning the trust and companies controlled by it; principle of subsidiarity and speciality, good faith); partial approval of the appeal in the sense that some of the information still has to be amended or blackened; otherwise dismissal of the appeal; decision appealed to the Federal Supreme Court.
- Judgment of 24 November 2017 (A-5988/2017): Administrative assistance (DTA Switzerland - India); procedural costs; redistribution of procedural costs due to referral to the lower instance (Federal Administrative Court) by the Federal Supreme Court.
Decisions are listed chronologically by publication date.
