Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 1 to 7 May 2017.
- Judgment of 21 April 2017 (A-2121/2017): Decision on costs; reassignment of procedural costs and party compensation following the Federal Supreme Court's decision of 21 March 2017 (2C_404/2016); see our contribution of 23 April 2017.
- Judgment of 18 April 2017 (A-2766/2016): Administrative assistance (DTA Switzerland - France); request for administrative assistance from the French tax authorities; the appeal against the final disposition of the FTA is dismissed to the extent that it is upheld; the probable relevance is to be affirmed on the basis of the documents provided by the complainant's bank.
- Judgment of 21 March 2017 (A-2317/2016): Administrative assistance (DTA Switzerland - France); decision on costs; the Federal Supreme Court did not act on the appeal against this decision in its ruling of 20 April 2017 (2C_368/2017) (cf. our contribution of 30 April 2017).
- Judgment of 2 March 2017 (A-5433/2015, A-5505/2015): Withholding tax; payment in kind; statute of limitations for tax claims; decision contested at the Federal Supreme Court.
- Judgment of 10 November 2015 (A-3060/2015, A-3113/2015): Withholding tax; payment in kind; statute of limitations on tax claims; the Federal Supreme Court overturned the decision in its ruling of 31 March 2017 (2C_1154/2015), which is scheduled for official publication (see our article of 30 April 2017). Note: Decision has already been included in our overview of the decisions of the Federal Administrative Court (CW 17 ) of 30 April 2017.
Decisions are listed chronologically by publication date.
