Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 21 - 27 January 2019.
- Decision of 2 March 2017 (A-5433/2015): Withholding tax; hidden profit distribution; decision confirmed by the Federal Supreme Court in its ruling of 13 December 2018 (2C_382/2017); for details see our article of 20 January 2019).
- Judgment of 10 January 2019 (A-1620/2018): Value Added Tax (VAT); 1st-4th quarter 2014; subjective tax liability; the offer of the complainant's pole-dance courses is primarily about the acquisition of knowledge or skills, which leads to qualification as an exempt educational service pursuant to Art. 21, para. 2, no. 11, lit. b, VAT Act; physical exercise or the increase of fitness and physical well-being are not the main focus; acceptance of the complainant's complaint.
- Judgment of 31 December 2018 (A-2106/2018): customs duty; subsequent claim for import tax on medals and ducats; it is disputed whether the gold ducats and medals imported by the complainant within the meaning of Article 107(2) of the VAT Act in conjunction with Art. 113 letter g and Art. 44 para. 1 letter a MWSTV can be imported tax-free; the imported medals and gold ducats minted from the date of validity of the Vienna Coinage Treaty do not fulfil the conditions necessary for exemption from import tax, as they have never been used as legal tender; on the other hand, the ducats minted before the Vienna Coinage Treaty was in force served as legal tender and thus fulfil all the conditions necessary for exemption from import tax; the years in which the ducats in dispute were minted must be clarified by the lower court; the complainant's appeal is partially upheld and the matter is referred back to the lower court for further clarification and a new decision.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 8 January 2018 (A-6037/2017): Administrative assistance (DTA Switzerland - Czech Republic); the requests for administrative assistance meet all formal requirements; the material requirements are also met to the extent that the lower instance wishes to grant the transmission of information: The information is likely to be substantial, available and falls within the period covered by the revised Art. 26 DBA CH-CZ; the appeal by the appellants is dismissed.
Decisions are listed chronologically by publication date.
