Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 6 to 12 March 2017.
- Judgment of 26 January 2017 (A-6950/2016): Seizure of a customs deposit; decision appealed to the Federal Supreme Court.
- Judgment of 25 January 2017 (A-7678/2015): refund of VAT on radio and television reception fees. The appeal is upheld and OFCOM is obliged to refund the complainant the amount of CHF 45.35 paid under the heading "VAT" plus 5% interest from the date of default; decision appealed to the Federal Supreme Court.
- Judgement of 22 December 2016 (A-4685/2016): Administrative assistance (DTA Switzerland - India); the FTA rightly responded to the request for administrative assistance and recognised in conformity with the law that administrative assistance must be provided with regard to the information it has specified in the final ruling; appeal dismissed. In its decision of 31 January 2017 (2C_54/2017), the Federal Supreme Court did not respond to the appeal (see our contribution of 12 March 2017).
- Judgement of 27 February 2017 (A-4353/2016): Administrative assistance (DTA Switzerland-France); infringement of the principle of subsidiarity negated (E. 7.1 f.); question of customary means (E. 7.2 below); probable materiality (E. 7.3); complaint dismissed as unfounded.
Decisions are listed chronologically by publication date.