Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 11 February 2018.
- Judgment of 17 January 2018 (A-6391/2016): Administrative assistance (DTA Switzerland - India); decision appealed to the Federal Supreme Court.
- Judgment of 20 December 2017 (A-1916/2016): Administrative assistance (DTA Switzerland - Sweden); the appeal lodged against the ruling was withdrawn; cf. Federal Supreme Court ruling of 25 January 2018 (2C_28/2018); our contribution of 11 February 2018.
- Judgment of 30 January 2018 (A-2937/2017): VAT (commencement of tax liability); the appellant (charitable foundation) was not subject to tax before 1 January 2015 or was not to be entered in the register of persons subject to VAT, as the registration prior to 2015 was not claimed by the appellant; the registration should have been claimed as early as 2013, although the practice of the so-called 25/75 percent rule was applied at that time; dismissal of the appeal
- Judgment of 29 January 2018 (A-525/2017): Administrative assistance (DTA Switzerland - India); partial acceptance of the complaint in accordance with the considerations.
Decisions are listed chronologically by publication date.
