Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 March 2020.
- Judgment of 4 June 2018 (A-3061/2018) - BVGE2019 III/1: Value Added Tax (VAT); services supplied by a person liable to VAT to parents in the field of cryopreservation of human stem cells from umbilical cord or placental blood collected at birth constitute a majority of services which qualify as supplies of goods; these are not exempt from VAT; dismissal of the taxable persons' appeal.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 25 February 2020 (A-2725/2019): Administrative assistance - Double taxation agreement between Switzerland and the Netherlands (DTA CH-NL); the appeal is dismissed.
- Judgment of 13 February 2020 (A-108/2018): Administrative assistance - double taxation agreement between Switzerland and India (DBA CH-IN); the application for suspension of proceedings is dismissed; the appeal is dismissed.
- Judgment of 2 March 2020 (A-2859/2018): Administrative assistance in connection with the double taxation agreement between Switzerland and France (DTA CH-FR); the appeal is upheld insofar as it can be accepted.
- Judgment of 26 February 2020 (A-6035/2018): Administrative assistance - Double taxation agreement between Switzerland and the Netherlands (DTA CH-NL); the appeal is dismissed.
Decisions are listed chronologically by publication date.
