Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 31 December 2018 - 20 January 2019.
- Judgment of 12 December 2018 (A-6547/2017): Cooperation in the areas of taxation and financial markets; decision challenged in the Federal Supreme Court.
- Judgment of 7 November 2018 (A-5863/2017): Value added tax (VAT); import tax; interest on remuneration; decision challenged in the Federal Supreme Court.
- Judgment of 19 December 2018 (A-4790/2018): duty; non-appearance for lack of advance payment of costs.
- Judgment of 11 December 2018 (A-3322/2018): customs duties; use of a motor vehicle without customs duties; the complaint is rejected.
- Judgment of 3 January 2019 (A-5445/2017): Value added tax (VAT); tax liability; tax exemption; osteopathy; tax period 1/2011-12/2013; due to the lack of subjective tax liability in 2012 and 2013, the complainant did not have to pay VAT for this period; the appeal is partially upheld to the extent that it is upheld; any amounts already paid (plus any interest on remuneration to be paid) are to be refunded by the lower court.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 14 November 2018 (A-2325/2017): Administrative assistance (DTA Switzerland - France); the appeal is dismissed.
- Judgment of 9 November 2018 (A-1789/2018): Administrative assistance (DTA Switzerland - Netherlands); the Federal Supreme Court did not uphold the appeal in its decision of 14 December 2018 (2C_1047/2018) (cf. our contribution of 6 January 2019).
- Judgment of 9 November 2018 (A-3611/2018): Administrative assistance (DTA Switzerland - Netherlands); the Federal Supreme Court did not respond to the appeal in its decision of 14 December 2018 (2C_1048/2018) (cf. our contribution of 6 January 2019).
Decisions are listed chronologically by publication date.
