Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 November 2018.
- Judgment of 24 October 2018 (A-5199/2017): Value added tax (VAT); tax periods 2010 and 2011; banking transactions; the appeal is dismissed in so far as it relates to these matters.
- Judgment of 24 October 2018 (A-5198/2017): Value added tax (VAT); tax period 2007 - 2009; banking transactions; the appeal is dismissed in so far as it relates to this matter.
- Judgment of 24 October 2018 (A-5232/2017): Value added tax (VAT); tax period 2010 - 2011; banking transactions; the appeal is dismissed in so far as it relates to this matter.
- Judgment of 24 October 2018 (A-5244/2017): Value added tax (VAT); tax period 2007 - 2009; banking transactions; the appeal is dismissed in so far as it relates to this matter.
- Judgment of 6 November 2018 (A-601/2018): Tabaksteuer (Feststellungsverordnung); The complainant's motion for suspension of 29 January 2018 is dismissed.
- Judgment of 30 October 2018 (A-361/2017): Value Added Tax (VAT); escort service, tax benefits; tax period 1st quarter 2007 to 4th quarter 2011; services provided abroad the complaint is partially upheld.
- Judgment of 5 November 2018 (A-6642/2017): Value Added Tax (VAT); VAT; management of mortgage claims; the management of mortgage claims to be assigned under the agreements in question is carried out by the appellant as an independent taxable service for VAT purposes, as described above; the appeal is dismissed.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 12 December 2012 (A-2866/2011): Administrative assistance (DTA Switzerland - USA); the complaint is upheld, provided that it is upheld; no administrative assistance is to be provided to the IRS
- Judgment of 25 October 2011 (A-8358/2010): Administrative assistance (DTA Switzerland - USA); the appeal is dismissed insofar as it is admissible.
- Judgment of 25 October 2011 (A-7729/2010): Administrative assistance (DTA Switzerland - USA); the appeal is dismissed insofar as it is admissible.
Decisions are listed chronologically by publication date.
