Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 13 to 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.

Decisions are listed chronologically by publication date.