Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 19 - 25 June 2017.
- Judgment of 9 June 2017 (A-1515/2016): Administrative assistance (DTA Switzerland - Netherlands); in accordance with federal court case law, the legal basis for providing international administrative assistance in the case of group requests must result from the relevant agreement (cf. Federal Supreme Court decision of 12 September 2016, 2C_276/2016; cf. for a summary also the contribution by Philipp Kruse on swissblawg); in the opinion of the Federal Supreme Court, the DTA Switzerland - Netherlands in conjunction with the understanding agreement on this agreement allows administrative assistance in the case of group requests without identification of the persons concerned by indicating the names; the present request was undisputedly the same request which gave rise to the Federal Supreme Court proceedings (2C_276/2016); the Federal Administrative Court did not see any significant legal differences between the present case and the case assessed by the Federal Supreme Court at the time; the appeal is dismissed.
- Judgment of 8 June 2017 (A-404/2017): Administrative assistance (DTA Switzerland - Netherlands); in accordance with federal court case law, the legal basis for providing international administrative assistance in the case of group requests must result from the relevant agreement (cf. Federal Supreme Court decision of 12 September 2016, 2C_276/2016; cf. for a summary, also the contribution by Philipp Kruse on swissblawg); in the opinion of the Federal Supreme Court, the DTA Switzerland - Netherlands in conjunction with the understanding agreement on this agreement in principle allows administrative assistance in the case of group requests without identification of the persons concerned by stating the names; lack of proof of tax conformity; there is no reason for the Federal Administrative Court to refuse administrative assistance in the present, essentially similar constellation; the appeal is dismissed.
- Judgment of 12 June 2017 (A-2549/2017): Administration of justice free of charge (VAT); appeal dismissed.
- Judgment of 2 May 2017 (A-4025/2016): Administrative assistance (DTA Switzerland - India); dismissal of the appeal; the Federal Supreme Court confirmed the decision in its ruling of 2 June 2017 (2C_479/2017) (cf. our contribution of 25 June 2017)
- Judgment of 3 May 2017 (A-4061/2016): Direct federal tax; place of assessment in case of intercantonal transfer of residence; the place of assessment determined by the FTA is confirmed; the appeal is dismissed (cf. our contribution of 20 May 2017). The decision has since been appealed against at the Federal Supreme Court.
- Judgment of 6 April 2017 (A-2997/2016): Heavy Vehicle Fee for the period 2008-2013 (return of refund amounts received); appeal against the Oberzolldirektion (OZD); question regarding the retroactive effect of decrees subject to the protection of legitimate expectations; the refund amounts wrongly received from the customs authority did not create a basis of trust (as a prerequisite for the protection of legitimate expectations) (lack of protection of good faith on the part of the complainants); appeal dismissed; decision challenged before the Federal Court of Justice.
- Judgment of 3 May 2017 (A-362/2017): VAT 2010-2014; the appeal against the decision of the FTA cannot be upheld (denial of the required level of detail of the decision pursuant to Art. 83 para. 4 VAT Act); appeal dismissed; decision challenged in the Federal Supreme Court.
Decisions are listed chronologically by publication date.
