Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 21 - 27 August 2017.
- Judgment of 9 August 2017 (A-1427/2016): withholding tax; the complainant has not provided evidence of a higher interest rate in the third-party comparison; the interest payments above the tax-recognised interest rates published in the Circular for advances or loans constitute payments in kind, irrespective of whether the complainant reported profits or losses in the relevant financial years; the retroactive correction (in the present case 2007 to and including 2010) of translated interest to the shareholder in a later financial year (2011) is not possible because the withholding tax is due 30 days after the tax claim arises (Art. 16 (1) lit. c in conjunction with Art. 12 (1) VStG); dismissal of the appeal.
- Judgment of 27 October 2015 (A-1541/2014): Withholding tax; decision partially confirmed by the Federal Supreme Court in its ruling of 24 July 2017 (2C_1079/2015 ), in the sense that no new determination of the costs of the proceedings before the Federal Supreme Court is necessary, as the contested decision at the time of the decision was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 (2C_1079/2015 ), in the sense that no new determination of the costs of the proceedings before the Federal Supreme Court is necessary, as the contested decision at the time of the decision was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 (2C_1079/2015 ), in the sense that no new determination of the costs of the proceedings before the Federal Supreme Court is necessary. However, on 1 July 2017, the Federal Supreme Court applied the provisions on the notification procedure that came into force on 15 February 2017 with genuine retroactive effect in favour of the notifying company; in this sense, the appeal against the present decision of the Federal Administrative Court was upheld without cost and compensation consequences; cf. our contribution of 20 August 2017.
- Judgment of 17 August 2015 (A-578/2015): However, on 1 July 2017, the Federal Supreme Court applied the provisions on the notification procedure that came into force on 15 February 2017 with genuine retroactive effect in favour of the notifying company; in this sense, the appeal against the present decision of the Federal Administrative Court was upheld without cost and compensation consequences; cf. our contribution of 20 August 2017.
- Judgment of 17 August 2015 A-1438/2014): Withholding tax; decision partially confirmed by Federal Supreme Court ruling of 24 July 2017 (2C_836/2015), in the sense that no new determination of the costs of the proceedings before the Federal Supreme Court is necessary, as the contested decision at the time of the ruling was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 (2C_836/2015), the Federal Supreme Court confirmed that the costs of the proceedings before the Federal Supreme Court were not to be reassessed, as the contested decision at the time of the ruling was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 (2C_836/2015), the Federal Supreme Court confirmed that the costs of the proceedings before the Federal Supreme Court were not to be reassessed However, on 1 July 2017, the Federal Supreme Court applied the provisions on the notification procedure that came into force on 15 February 2017 with genuine retroactive effect in favour of the notifying company; in this sense, the appeal against the present decision of the Federal Administrative Court was upheld without cost and compensation consequences; cf. our contribution of 20 August 2017.
- Judgment of 31 July 2015 (A-1405/2014): Withholding tax; decision partially confirmed by Federal Supreme Court ruling of 24 July 2017 ( 2C_823/2015), in the sense that no new determination of the costs of the proceedings before the Federal Supreme Court is necessary, as the contested decision at the time of the ruling was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 ( 2C_823/2015), the Federal Supreme Court confirmed that the costs of the proceedings before the Federal Supreme Court were not to be reassessed, as the contested decision at the time of the ruling was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 ( 2C_823/2015), the Federal Supreme Court confirmed that the costs of the proceedings before the Federal Supreme Court were not to be reassessed However, on 1 July 2017, the Federal Supreme Court applied the provisions on the notification procedure that came into force on 15 February 2017 with genuine retroactive effect in favour of the notifying company; in this sense, the appeal against the present decision of the Federal Administrative Court was upheld without cost and compensation consequences; cf. our contribution of 20 August 2017.
- Judgment of 9 July 2015 (A-6777/2013): Withholding tax; decision partially confirmed by Federal Supreme Court ruling of 24 July 2017 ( 2C_801/2015), in the sense that no new determination of the costs of the proceedings before the Federal Supreme Court is necessary, as the contested decision at the time of the ruling was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 ( 2C_801/2015), the Federal Supreme Court confirmed that the costs of the proceedings before the Federal Supreme Court were not to be reassessed, as the contested decision at the time of the ruling was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 ( 2C_801/2015), the Federal Supreme Court confirmed that the costs of the proceedings before the Federal Supreme Court were not to be reassessed However, on 1 July 2017, the Federal Supreme Court applied the provisions on the notification procedure that came into force on 15 February 2017 with genuine retroactive effect in favour of the notifying company; in this sense, the appeal against the present decision of the Federal Administrative Court was upheld without cost and compensation consequences; cf. our contribution of 20 August 2017.
- Judgment of 28 January 2015 (A-1878/2014): Withholding tax; decision partially confirmed by Federal Supreme Court ruling of 24 July 2017 ( 2C_197/2015), in the sense that no new determination of the costs of the proceedings before the Federal Supreme Court is necessary, as the contested decision at the time of the ruling was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 ( 2C_197/2015), the Federal Supreme Court confirmed that the costs of the proceedings before the Federal Supreme Court were not to be reassessed, as the contested decision at the time of the ruling was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 ( 2C_197/2015), the Federal Supreme Court confirmed that the costs of the proceedings before the Federal Supreme Court were not to be reassessed However, on 1 July 2017, the Federal Supreme Court applied the provisions on the notification procedure that came into force on 15 February 2017 with genuine retroactive effect in favour of the notifying company; in this sense, the appeal against the present decision of the Federal Administrative Court was upheld without cost and compensation consequences; cf. our contribution of 20 August 2017.
- Judgment of 27 October 2015 (A-1507/2014): Withholding tax; decision partially confirmed by Federal Supreme Court decision of 24 July 2017 ( 2C_1080/2015), in the sense that no new determination of the costs of the proceedings before the Federal Supreme Court is necessary, as the contested decision at the time of the decision was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 ( 2C_1080/2015), the Federal Supreme Court confirmed that the costs of the proceedings before the Federal Supreme Court were not to be reassessed, as the contested decision at the time of the decision was in line with the previous Federal Supreme Court case law; by decision of 24 July 2017 ( 2C_1080/2015), the Federal Supreme Court confirmed that the costs of the proceedings before the Federal Supreme Court were not to be reassessed However, on 1 July 2017, the Federal Supreme Court applied the provisions on the notification procedure that came into force on 15 February 2017 with genuine retroactive effect in favour of the notifying company; in this sense, the appeal against the present decision of the Federal Administrative Court was upheld without cost and compensation consequences; cf. our contribution of 20 August 2017.
Decisions are listed chronologically by publication date.
