Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 15 - 21 March 2021.

  • Judgment of 5 December 2019 (A-5576/2018): customs duty; application of the preferential rate to originating goods (see our article of 22 December 2019); dismissal of the appeal of the duty payers (newly confirmed by BGer 2C_90/2020).
  • Judgment of 25 February 2021 (2C_638/2020): Turnover tax; concept of intermediary in connection with the participation of the Swiss parent company in a takeover by a foreign subsidiary; the concept of intermediary encompasses both evidence and intermediary fraud; intermediary fraud affirmed; dismissal of the appeal of the taxpayer.

Decisions in the field of administrative assistance:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Custom Duties