Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 6 - 12 August 2018.
- Judgment of 26 July 2018 (A-1966/2017): To fix the tariff rate for pork loins.
- Judgment of 3 May 2017 (A-4061/2016): Direct federal tax (place of assessment; the ruling of the Federal Administrative Court was overturned by the Federal Supreme Court in its decision of 16 July 2018 (2C_546/2017) (see our article of 5 August 2018).
- Judgment of 9 November 2016 (A-1683/2016): Administrative assistance; extension and supplementation of a licence under Art. 271 SCC; decision confirmed by the Federal Supreme Court in its ruling of 29 June 2018 (2C_1156/2016)
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 21 June 2018 (A-2323/2017): Administrative assistance (DTA Switzerland - France); the Federal Supreme Court did not uphold the appeal in its decision of 13 July 2018 (2C_588/2018) (cf. our contribution of 29 July 2018).
- Judgment of 20 June 2018 (A-7800/2016): Administrative assistance (DTA Switzerland - France); the request for administrative assistance from France is formally correct (E. 4.3.2), complies with the principle of subsidiarity (E. 4.3.3) and the information requested is likely to be substantial (E. 4.3.4 - 4.3.5). In this context, the Court recalls that the principle of proportionality requires that the FTA does not exchange documents (tax returns, forms, etc.) but only answers questions (E. 4.4). The request for administrative assistance also corresponds to the principle of speciality, according to which the information exchanged is used exclusively for tax assessment purposes (and not in the context of criminal proceedings). The fact that criminal proceedings for money laundering are ongoing does not mean that there is a risk of a violation of the principle of speciality. (E. 4.6.3). Even in the case of a conflict over domicile, a State may request the exchange of information (E. 4.5.1); the appeal is partially admissible; decision appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
