Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 27 November - 3 December 2017.
- Judgment of 16 November 2017 (A-4331/2017): Administrative assistance (DTA Switzerland - Spain); the conditions for providing the administrative assistance provided for in the contested final ruling (in particular the requirement of probable materiality and the principle of proportionality) are met; the contested final ruling is upheld and the appeal lodged against it is dismissed.
- Judgment of 8 November 2017 (A-7956/2016): Administrative assistance (DTA Switzerland - Russia); the requested State may exclude from the transmission information whose relevance to the clarification of the tax affairs of a particular taxpayer is unlikely; in the present case, it is not likely to be relevant whether or, if applicable, in which companies the complainant has had an interest; it is not a question in the present case of finding out the shareholding of the complainant; the complaint is upheld on this point; dismissed on all other points
- Judgment of 8 November 2017 (A-8018/2016): Administrative assistance (DTA Switzerland - Russia); the decision is connected with the above judgement of 8 November 2017 (A-7956/2016); it is not likely to be relevant whether or, if so, in which companies the complainant has been involved; in addition, certain information is not to be provided which originates from a period outside that for which administrative assistance is to be provided; this information is contained in the provisions of the judgement of 8 November 2017 (A-7956/2016). The information referred to in the dispositive of the judgment of 8 November 2017 (A-7956/2016 points 2.1 and 2.2) may not be transmitted with the underlying request for assistance and the answers to certain questions of the Russian authority must be modified accordingly; otherwise the complaint is rejected.
- Judgment of 21 November 2017 (A-4296/2017): Customs; no intention on the part of taxpayers to lodge a complaint. The complaint will not be acted upon.
Decisions are listed chronologically by publication date.
