Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 1 - 7 January 2018.
- Judgment of 18 December 2017 (2C_640/2016), official publication provided: Administrative assistance (DBA CH - USA); interpretation of Art. 26 DBA Switzerland - USA, according to which the competent authorities of the contracting states exchange between themselves information (obtained in accordance with the tax legislation of the two contracting states) which is necessary for the implementation of the provisions of this agreement or for the prevention of fraud and the like involving a tax covered by the agreement. In connection with Art. 26 DTA Switzerland - USA, the case law which has been developed in connection with the OECD Model Convention applies. Third-party names may be communicated to the requesting authority only in so far as they help to clarify the circumstances of the taxpayer. Names of bank employees, lawyers and notaries must be blackened.
- Judgment of 20 December 2017 (2C_1044/2017): Direct federal tax and state and municipal taxes 2013 (Geneva); advance payment of court costs; the appeal is dismissed under the simplified procedure
- Non-occurrence decisions / inadmissible complaints:
- Judgment of 13 December 2017 (2C_514/2017): Direct Federal Tax and State and Municipal Taxes 1 January 2010 - 31 March 2011 (Zurich); the appeal will not be entertained.
- Judgment of 13 December 2017 (2C_1027/2017): Administrative assistance (DTA Switzerland - Russia); the complaint will not be acted upon
- Judgment of 13 December 2017 (2C_1028/2017): Administrative assistance (DTA Switzerland - Russia); the complaint will not be acted upon
Decisions are listed chronologically by publication date.
