Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks 1 - 10 January 2021.
Decisions in the field of administrative assistance:
- Judgment of 29 October 2020 (A-3967/2020): administrative assistance (DTA CH-ES); non-admission; new also non-admission by BGer 2C_932/2020.
- Judgment of 27 October 2020 (A-4876/2019): administrative assistance (DTA CH-IN); appeal partially upheld; new dismissal by BGer 2C_929/2020.
- Judgment of 18 November 2020 (A-1490/2020): administrative assistance (DTA CH-ES); dismissal of the appeal under obligation of the FTA to refer to the principle of speciality; new non-admission by BGer 2C_1014/2020.
- Judgment of 18 November 2020 (A-1497/2020): administrative assistance (DTA CH-ES); dismissal of the appeal; new dismissal by BGer 2C_1015/2020.
Decisions are listed chronologically by publication date.
