Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 4 - 10 June 2018.

  • Judgment of 16 May 2018 (2C_298/2018): Television reception fees; television reception fees; the lower court has refused to grant free administration of justice in accordance with federal law; consequently, there is no reason to complain that the lower court is charging costs; in any event, the amount of CHF 200 does not appear to be translated, which is why there is no reason to intervene in the assessment of costs; dismissal of the complainant's appeal.
  • Judgment of 18 May 2018 (2C_845/2017): Repayment of sums relating to a grant to a public health institution (remuneration of the general director). Interpretation of the "loi vaudoise sur la planification et le financement des établissements sanitaires d'intérêt public (LPFES)". Appeal of the complainant upheld. Remittal to the lower court (no comments relevant to tax law).
  • Judgment of 23 May 2018 (2C_321/2017): Offshore company which is registered as a VAT subject in Switzerland. Refund of the import tax for the periods 2011 to 2013 was denied because only purchases of works of art had been made and no sales or turnover had been generated during this period. This means that the requirement of entrepreneurial activity, and in particular sustainable activity pursuant to Art. 10 para. 1 aMWStG (version of the MWSTG and the MWSTV applicable until the end of 2017) is not met. It was therefore not necessary to examine whether there was a sufficient connection to Switzerland in accordance with Art. 8 para. 1 of the VAT Implementing Regulation. Dismissal of the appellant's appeal.

Non-occurrence decisions / inadmissible complaints:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
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