Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 17 - 23 July 2017.
- Judgment of 11 July 2017 (A-2210/2016): Radio and television reception fees; debt collection; period of fees in dispute and amount of fee claims; reception fees are not subject to VAT (BGE 141 II 182 E. 6); breach of the obligation to state reasons or of the right to a hearing; the appeal is upheld in its entirety and the contested order is reversed; the case is referred back to the lower instance (Federal Office of Communications; OFCOM) for a new decision or for a statement of reasons in accordance with the considerations for establishing the legally relevant facts.
- Judgment of 19 June 2017 (A-3361/2016): Administrative assistance (DTA Switzerland - USA); the request stands up to the principles of the Tax Office Assistance Act (StAhiG); various names of bank employees are blackened on the data set to be transmitted, as this information is not considered "probably significant" within the meaning of the StAhiG with regard to the request and stating it would be contrary to proportionality; partial approval of the appeal; the decision has already been presented in our article of 1 July 2017 and has since been appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
