Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 4 - 10 September 2017.
- Judgment of 16 June 2017 (A-2888/2016): VAT (2010 - 2013); the appeal relates in part to transactions carried out abroad outside the scope of VAT and is (partially) upheld in this respect; decision appealed to the Federal Supreme Court.
- Judgment of 23 August 2017 (A-874/2017): VAT (2010 - 2014); assessment of a discretionary assessment; the appeal is dismissed.
- Judgment of 25 August 2017 (A-7561/2016): Administrative assistance (DTA Switzerland - Netherlands); lack of proof of delivery of a letter of termination accompanied by the form "EU taxation of savings income - authorisation for voluntary disclosure" as a criterion which would have to be met in relation to the request for administrative assistance (cumulatively with the others); the complaint is upheld.
- Judgment of 30 August 2017 (A-2373/2017): VAT; freezing order; not inconsiderable degree of risk; the timely payment of the tax claim was jeopardised to the extent that the complainant had already been in arrears with a comparable (provisional) tax amount; the complaint is dismissed.
- Judgment of 25 August 2016 (A-8297/2015): Administrative assistance (DTA Switzerland - USA); blackening of personal data relating to the identity of a former bank employee; the decision was confirmed by the ruling of the Federal Supreme Court of 23 August 2017 (2C_792/2016), which is scheduled for official publication (for details see our article of 10 September 2017).
- Judgment of 18 May 2016 (A-5673/2015): Withholding tax (notification procedure); existence of tax avoidance, conditions for approval of the dividend notification procedure not fulfilled; the withholding tax plus default interest of 5% is payable; the appeal is dismissed; the decision was confirmed by the Federal Supreme Court in its ruling of 10 August 2017 (2C_597/2016) (for details see our article of 10 September 2017).
Decisions are listed chronologically by publication date.
