Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 13 to 19 March 2017.
- Judgment of 13 February 2017 (2C_411/2016; 2C_412/2016; 2C_413/2016; 2C_414/2016; 2C_415/2016; 2C_416/2016; 2C_417/2016; 2C_418/2016); official publication provided: Expected materiality of agreed transfer prices between Group companies in cross-border transactions; appeals by the FTA approved; rulings of the Federal Administrative Court of 19 April 2016 overturned (see our article of 19 March 2017).
- Judgement of 13 February 2017 (2C_954/2015): Administrative assistance DTA (Switzerland - France); information and documents from related Swiss companies to assess transactions between them and a French company are likely to be significant (E. 5.1 ff.); no breach of the subsidiarity principle, although France could hypothetically not have allowed the expenses to be deducted (E. 5.5); Balance sheet and income statement as of 31 March 2011 and 2012 may be transmitted, although the request for administrative assistance relates to 2010 and 2011 (E. 6.2); No transmission of the articles of association and the date of entry in the Commercial Register, since these are not covered by the request for administrative assistance and no spontaneous exchange of information is envisaged (E. 6.3); partial acceptance of the appeal by the FTA.
- Judgment of 16 February 2017 (2C_893/2015) official publication provided: Administrative assistance DTAs (Switzerland - France); Administrative assistance for data stolen abroad; no criminal offences in Switzerland (E. 8.6.1 ff.); Approval of the appeal by the FTA (cf. our contribution of 16 March 2017).
- Judgment of 24 February 2017 (2F_5/2017): Application for revision with request for a "fair trial"; dismissal.
- Judgment of 27 February 2017 (2D_8/2017): Direct federal tax and state and municipal taxes 2010 to 2013 (Thurgau); partial remission and deferment; insufficient appeal criticism; failure to act.
- Judgment of 1 March 2017 (2C_237/2017): Additional payment from the administration of justice free of charge; insufficient appellate criticism; non-occurrence.
Decisions are listed chronologically by publication date.
