Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 March 2019.

  • Judgment of 28 February 2019 (A-2786/2017): Value Added Tax (VAT) 2010 - 2014; the (true) recipients of cantonal and communal subsidies are the recipients (natural persons) and not the civil community they form; consequently, the civil community is not a taxable business (cf. E. 3.2.2.1); the complaint is partially upheld.
  • Judgment of 11 March 2019 (A-1211/2018): Tobacco tax; cannabis flowers; in question was the imputation of tobacco taxation; the taxation of substitute products must be based on the method of use and less on the concrete (further) characteristics, which is not objectionable if the lower court taxes the cannabis flowers like fine-cut tobacco; the appeal is dismissed.
  • Judgment of 7 March 2019 (A-3398/2017): VAT; VAT; 2010 - 2013; the appeal is partially upheld; the "Rechtsöffnungsverfügung" issued by the FTA is null and void; the payments made of approximately CHF 24,930.00 will be credited against the outstanding tax debt, including interest on arrears and other costs; the appeal will be dismissed if it is upheld.

Decisions of the Federal Administrative Court in the area of administrative assistance:

  • Judgment of 5 March 2019 (A-2117/2018): Administrative assistance (DTA Switzerland - Spain); it is established that the final decision of the lower instance which was notified to the appellant is null and void; the appeal is not upheld.
  • Judgment of 5 March 2019 (A-2138/2018): Administrative assistance (DTA Switzerland - Spain); it is established that the final decision of the lower instance which was notified to the appellant is null and void; the appeal is not upheld.
  • Judgment of 5 March 2019 (A-4245/2018): Administrative assistance (DTA Switzerland - Russia); the appeal is upheld in accordance with the considerations and the contested final decision of 19 June 2018 is reversed.

Decisions are listed chronologically by publication date.

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