Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from April 3 - 9, 2017.

  • Judgement of 8 March 2017 (A-2838/2016): Administrative assistance (DTA Switzerland - Spain); with regard to tax evasion and the interests of the persons concerned which merit protection, the present decision has been published in an abbreviated and anonymised version (page 2 above); partial approval of the appeal (already taken into account in our contribution of 2 April 2017)
  • Judgement of 21 March 2017 (A-2317/2016): Administrative assistance (DTA Switzerland - France); Following the decision of the Federal Supreme Court of 5 March 2017 (A-2317/2016): Administrative assistance (DTA Switzerland - France) After the Federal Supreme Court, in its decision of 5 April 2016, deemed the FTA's final ruling within the framework of administrative assistance to be admissible (and overturned the ruling of the Federal Administrative Court), the FTA informed the Federal Administrative Court that the French tax authorities had withdrawn their request for administrative assistance; the Federal Administrative Court subsequently overturned the final ruling because the FTA did not reconsider it; reimbursement of the costs of the preliminary proceedings and compensation for the parties.
  • Judgement of 29 March 2017 (A-5743/2016): Administrative assistance (DTA Switzerland - France); Following the final decision of 16 March 2017 by the FTA, the FTA is now in force. After the FTA reached the conclusion in its final ruling of 16 August 2016 that administrative assistance must be provided to the French authorities, the French tax authority stated that it no longer required the requested information; as the FTA did not reconsider its final ruling, the proceedings have not become devoid of purpose, which means that a write-off decision is out of the question; approval of the appeal by revoking the final ruling.
  • Judgment of 20 February 2017 (A-4783/2015): VAT; tax liability of a company domiciled abroad; business activity; services in Switzerland; tax periods Q1/2011 - Q2/2013; decision appealed to the Federal Supreme Court.

Decisions are listed chronologically by publication date.