Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 March 2018.
- Judgment of 27 February 2018 (A-6774/2017): Value Added Tax (VAT); appeal on points of law; in the present case, it had to be examined whether the contested rulings were to be qualified as "reliably" justified and therefore subject to an appeal on points of law pursuant to Art. 83 para. 4 MWSTG; the contested rulings contain a decision-making mechanism, explanations of the facts of the case and the legal provisions applied as well as a subsumption; however, this alone is not sufficient to qualify a ruling as "reliably justified"; the decisive factor is whether the FTA has already dealt with the case conclusively and whether it has also addressed the taxpayer's differing legal opinion in the necessary manner, so that further explanations are virtually unnecessary; since the appellant in her objections/jump appeals represents a legal standpoint which is in no way addressed in the contested orders, there is a need for further clarification of the facts of the case and the contested orders cannot be qualified as "reliably" justified; decision not to enter an appeal.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 28 February 2018 (A-5597/2016): Administrative assistance (DTA Switzerland - France); dismissal of the appeal.
Decisions are listed chronologically by publication date.
