Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 March 2020.
- Judgment of 3 October 2019 (A-5345/2018): Value Added Tax (VAT); VAT supplier; discretionary assessment; the appeal is dismissed in so far as it is to be upheld. Decision confirmed by BGer in its ruling of 10 February 2020 (2C_927/2019) cf. our article of 1 March 2020.
- Judgment of 20 September 2018 (A-5689/2017): Value Added Tax (VAT); group taxation (retroactive effect); dismissal of the appeal. Decision overturned by BGer in its decision of 29 January 2020 (2C_962/2018) see our article of 1 March 2020.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 18 February 2020 (A-3746/2018): Administrative assistance double taxation agreement Switzerland - Italy (DTA CH - IT); the appeal is dismissed.
Decisions are listed chronologically by publication date.
