Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 28 August - 3 September 2017.

  • Judgment of 21 August 2017 (A-3528/2017): VAT (1st semester 2010 to 2nd semester 2012); the request for restoring the deadline for the payment of the advance on costs is unfounded and is rejected; the appeal is not upheld.
  • Judgment of 21 August 2017 (A-3540/2017): VAT (1st and 2nd semester 2009); the request for restoring the time limit for the payment of the advance on costs is unfounded and is dismissed; the appeal is not upheld
  • Judgment of 21 August 2017 (A-3541/2017): Value added tax (1st and 2nd semester 2010); applicable balance tax rate; the request for restoration of the time limit for the payment of the advance on costs is unfounded and is rejected; the appeal is not upheld.
  • Judgment of 17 August 2017 (A-7749/2016): VAT (option); no legally effective option due to the lack of open identification of the tax; in the present context the open identification of the tax constitutes a validity requirement; the appeal is dismissed.
  • Judgment of 16 August 2017 (A-4352/2016): Customs; agricultural management; conditions for duty-free import not fulfilled, since the silage maize in question was not imported by the farmer or his employees from the point of view of customs law, the complaint is dismissed.
  • Judgment of 3 August 2017 (A-1499/2017): Administrative assistance (DBA Switzerland - Germany); Art. 27 DBA Switzerland - Germany is also relevant to requests for administrative assistance concerning information on the levying of German inheritance and gift tax; the underlying request for administrative assistance proves to be sufficiently justified in law and also does not constitute a "fishing expedition"; the appeal is dismissed; decision appealed to the Federal Supreme Court

Decisions are listed chronologically by publication date.

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