Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 10 to 16 April 2017.
- 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. The ruling has already been taken into account in our article of 9 April 2017.
- Judgement of 16 February 2017 (A-6394/2016): Administrative assistance (DTA Switzerland - Austria); the Federal Supreme Court did not uphold the appeal in its judgement of 20 March 2017 (2C_275/2017); cf. our contribution of 2 April 2017; the judgement was already taken into account in our contribution of 9 April 2017
- Judgement of 5 April 2017 (A-5198/2016): Incentive tax on volatile organic compounds (VOC tax); insufficiently established facts; more precise collection of evidence required; the appeal is partially upheld; the contested order of the Federal Directorate General of Customs (OZD) is revoked; the case is referred back to the lower instance for further clarification and a new decision.
- Judgment of 5 April 2017 (A-6231/2016): VAT (subjective tax liability); tax period 2014; qualification of exempt supplies (Art. 21(2)(a) and (b)). 3 MWSTG); questionable was the qualification of the cantonal authorisation for self-employed professional activity under the title "Osteopath" (authorisation to use the title) as a professional practice authorisation within the meaning of Art. 21 para. 2 no. 3 MWSTG, irrespective of the fact that the activity as an osteopath in the canton of Zurich is possible without a licence (E. 3 and E. 3.1); in the opinion of the Federal Administrative Court, the authorisation to use the title of the Canton of Zurich does not qualify as a professional licence (E. 3.2); the services provided by the appellant under the title of "osteopath" cannot be regarded as tax-exempt treatment within the meaning of Art. 21 para. 2 no. 3 MWSTG; the appellant is subject to compulsory tax liability; the decision in the first instance proves to be lawful; the appeal is dismissed (E. 3.5).
- Judgement of 15 March 2017 (A-4157/2016): Administrative assistance (DTA Switzerland-Spain); the Federal Supreme Court declared the appeal against this decision inadmissible and dismissed it in its judgement of 3 April 2017 (2C_325/2017); cf. our contribution of 16 April 2017.
- Judgment of 6 March 2017 (A-8069/2015): Refund of VAT on radio and television reception fees; decision challenged before the Federal Supreme Court.
- Judgement of 27 February 2017 (A-4353/2016): Administrative assistance (DTA Switzerland-France); the Federal Supreme Court confirmed the decision in its judgement of 28 March 2017 (2C_297/2017); cf. our contribution of 9 April 2017.
- Judgement of 29 June 2016 (A-790/2016): International withholding tax; calculation of shares according to Art. 28 IQG (Federal Law on International Withholding Tax); the Federal Supreme Court confirmed the decision with its judgement of 17 March 2017 (2C_654/2016); see our article of 9 April 2017.
- Judgment of 22 October 2015 (A-3112/2015): VAT (purchase tax on laboratory services); tax periods 2011-2013; the Federal Supreme Court overturned the decision by judgment of 9 December 2016 (2C_1076/2015); cf. our contribution of 16 April 2017.
Decisions are listed chronologically by publication date.
