Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of June 24 - 30, 2019.

  • Judgment of 31 December 2018 (A-2106/2018): Additional claim for import tax on medals and ducats; the appeal is partially upheld; the contested decision of the Directorate General of Customs of 26 February 2018 is partially reversed and the case is referred back to the lower instance for further clarification and a new decision in the sense of the considerations; the appeal is dismissed for the remainder; decision appealed to the Federal Supreme Court; for details on this decision see our contribution of 30 June 2019.  
  • Judgment of 29 October 2018 (A-6828/2017): issue tax; the appeal is partially upheld; the dispositive of the contested objection decision of 26 October 2017 is amended to the effect that the appellant has rightly paid the FTA an issue tax amount of CHF 3,847.55. The lower instance is obliged to refund the amount of CHF 2,792,180.45 wrongly paid to the complainant after the present judgment has become final and to pay any interest on the remuneration; decision appealed to the Federal Supreme Court. For details on this decision, see our article of 16 December 2018.
  • Judgment of 6 September 2018 (A-5649/2017, A-5657/2017): Value Added Tax (VAT); tax periods 2007 - 2012; discretionary assessment; tax succession; the appeals are upheld and the decisions of 11 September 2017 on objections are reversed; decision appealed to the Federal Supreme Court.
  • Judgment of 22 August 2018 (A-1951/2017): refund of withholding tax; DTA (Switzerland - United Kingdom); the appeal is dismissed as having become devoid of purpose to the extent of CHF 168,512.50; for the rest, the appeal is dismissed; decision appealed to the Federal Supreme Court; for details of this decision, see our article of 9 September 2018.
  • Judgment of 18 April 2018 (A-592/2016): Withholding tax 2005 - 2008 (collection); the appeal is partially upheld in accordance with the recitals. The contested objection decision of the lower instance of 18 December 2015 is annulled beyond the partial judgment and the interim decision of the Federal Administrative Court of 22 June 2017 to the extent that it ordered, mutatis mutandis, that the complainant owes withholding tax of CHF 108,110.80 for the year 2008 in connection with a waiver of the levying of a lien commission, as well as default interest on this amount, and must pay it without delay. The matter is referred back to the FTA on this point in the sense of the recitals for further clarification of the facts and a new decision. In all other respects, the appeal is dismissed insofar as it has not already been decided on 22 June 2017. Decision appealed to the Federal Supreme Court; for details on this decision, see our article of 9 July 2017.
  • Judgment of 3 October 2017 (A-5069/2016): Value Added Tax (VAT); Subjective tax liability; the appeal is upheld and the order of 22 June 2016 is set aside. The Federal Tax Administration will be obliged to enter the complainant in the register of persons liable for VAT as of 1 January 2010. Decision challenged in the Federal Supreme Court.
  • Judgment of 1 October 2013 (A-5126/2012): Value added tax (VAT, 1st semester 2010 to 2nd semester 2010); purchase of services from abroad; the application for suspension is dismissed; the appeal is dismissed
  • Judgment of 4 July 2017 (A-2777/2016): Turnover tax. The complaint is partially upheld. Annuls the contested objection decision of the FTA of 1 April 2016 in so far as it finds that (1) the appellant shall owe the FTA half a turnover tax for each transaction involving members of customer group 2 in the period from 1 January 2007 to 30 September 2012 for which a foreign collective investment scheme is named in the register of transactions on file under the heading "CPTY Name 2" and with a value date of 10. (2) the Appellant is entitled to claim default interest on the relevant amount of turnover tax from 25 July 2013 and (3) the Appellant's objection of 25 November 2014 is rejected to the appropriate extent. The case is referred back to the lower court for further clarification of the facts of the case and for a new decision on the consequences of the turnover tax (including any interest consequences) in accordance with the considerations set out above. For the rest, the appeal is dismissed in so far as it is upheld. Decision confirmed by the Federal Supreme Court in its ruling of 20 March 2019 (2C_749/2017), see also our article of 14 April 2019.

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

  • Judgment of 22 May 2019 (A-5046/2018): Administrative assistance (DTA Switzerland - USA 96); the appeal is partially upheld. In the contested Final Decision, in addition to the already blackened passages, the name and other identifying features of Appellant 2 must be made illegible before transmission. In addition, the contested final order must be amended to the effect that the FTA will inform the IRS, when transmitting the information, that the information may only be used in proceedings against C., who is taxable in the USA, as the beneficial owner for the facts mentioned in the request and that it must be kept secret in accordance with Art. 26 No. 1 Sentence 3 CH-USA 96. The appeal is dismissed for the remainder; decision appealed to the Federal Supreme Court.
  • Judgment of 22 May 2019 (A-5047/2018): Administrative assistance (DTA Switzerland - USA 96); the appeal is partially upheld. In the contested Final Decision, in addition to the already blackened passages, the name and other identifying features of Appellant 2 must be made illegible before transmission. In addition, the contested final order must be amended to the effect that the FTA will inform the IRS, when transmitting the information, that the information may only be used in proceedings against the person who is taxable in the USA and is the beneficial owner of the assets in the account at D. Bank for the facts mentioned in the request and that it must be kept secret in accordance with Art. 26 No. 1 Sentence 3 CH-USA 96. The appeal is dismissed for the remainder; decision appealed to the Federal Supreme Court.
  • Judgment of 22 May 2019 (A-5048/2018): Administrative assistance (DTA Switzerland - USA 96); the appeal is partially upheld. In the contested Final Decision, in addition to the already blackened passages, the name and other identifying features of Appellant 2 must be made illegible before transmission. In addition, the contested final order must be amended to the effect that the FTA will inform the IRS, when transmitting the information, that the information may only be used in proceedings against C., who is taxable in the USA, as the beneficial owner for the facts mentioned in the request and that it must be kept secret in accordance with Art. 26 No. 1 Sentence 3 CH-USA 96. The appeal is dismissed for the remainder; decision appealed to the Federal Supreme Court.
  • Judgment of 22 May 2019 (A-5082/2018): Administrative assistance (DTA Switzerland - USA 96); the appeal is partially upheld. In the contested final order, the name and other identifying features of appellant 2 and 3 must be made illegible in addition to the already blackened passages before transmission. In addition, the contested final order must be amended to the effect that the FTA will inform the IRS, when transmitting the information, that the information may only be used in proceedings against Q., who is taxable in the USA, as the beneficial owner for the facts mentioned in the request and that it must be kept secret in accordance with Art. 26 No. 1 Sentence 3 CH-USA 96. The appeal is dismissed for the remainder; decision appealed to the Federal Supreme Court.
  • Judgement of 12 April 2019 (A-630/2019): Administrative assistance (DTA Switzerland - France); party status; the procedural motion submitted with the appeal is written off as having become irrelevant; the appeal is dismissed; decision appealed to the Federal Supreme Court.
  • Judgment of 5 March 2019 (A-2117/2018): Administrative assistance (DTA Switzerland - Spain); it is established that the final decision of the lower instance of 9 March 2018, which was notified to the appellant, is null and void; the appeal is not upheld; decision appealed to the Federal Supreme Court.
  • Judgment of 5 March 2019 (A-2138/2018): Administrative assistance (DTA Switzerland - Spain); It is stated that the final decision of the lower instance of 9 March 2018, which was notified to the appellant, is null and void; the appeal is not upheld; decision appealed to the Federal Supreme Court.
  • Judgment of 12 November 2018 (A-625/2018, A-3455/2018): Administrative assistance (DTA Switzerland - Sweden); the complaints are upheld in so far as the dates are to be completely blacked out in accordance with the considerations. The request to make the judgment anonymous and to publish it without the requested information is granted. The appeals are dismissed for the remainder.
  • Judgement of 17 August 2018 (A-5687/2017): Administrative assistance (DTA Switzerland - Netherlands); the appeal is upheld; the final decree of the FTA of 1 September 2017 is reversed; no administrative assistance is provided; decision appealed to the Federal Supreme Court.
  • Judgement of 30 July 2018 (A-1488/2018): Administrative assistance (DTA Switzerland - France); the appeal is upheld insofar as it is upheld; the editorial ruling of 10 June 2016 is revoked; the contested final decrees of 9 February 2018 are revoked; no administrative assistance is provided; decision appealed to the Federal Supreme Court.
  • Judgement of 7 June 2018 (A-2454/2017): Administrative assistance (DTA Switzerland - India); the appeal is upheld; the contested final decision of the FTA of 28 March 2017 is reversed; no administrative assistance is provided; decision appealed to the Federal Supreme Court.

Decisions are listed chronologically by publication date.

‍

Tax topics covered in this post:
No items found.