Overview of the tax law decisions of the Swiss Federal Administrative Court published between 14 - 20 March 2022:

  • Ruling of 12 February 2022 (A-187/2021): Value-added tax (2015-2018); subsidy; service within the same community; the qualification of the contributions received by the transport association from the canton and the municipalities under value-added tax law was disputed. As the taxpayer, through the fulfilment of the public-law task assigned to it, provides both the canton and the municipalities with organisational services described in detail and in detail, and in return receives compensation from these municipalities to mitigate or compensate for financial burdens resulting from this fulfilment of tasks, a service relationship exists under value-added tax law. The services provided by the taxpayer are taxable unless the VAT Act provides for an exception; dismissal of the taxpayer's appeal.
  • Judgment of 3 March 2022 (A-2567/2020): VAT (2015); refund procedure; company certificate; the foreign complainant did not prove its entrepreneurial status before the lower court, as the VAT certificate of the Dutch tax authority did not contain any reference to the year 2015. The complainant made up for this before the Federal Administrative Court. Appeal upheld and remanded for determination of the exact amount of remuneration.
  • Ruling of 9 March 2022 (A-3440/2021): Withholding tax (tax object and pass-on); The sale of a shareholding to the sole member of the board of directors for less than the price constitutes a payment in kind subject to withholding tax. The complainant is obliged to pass on the withholding tax to the recipient of the service. Dismissal of the appeal.
  • Judgment of 24 February 2022 (A-4142/2018): Import duties; removal goods; opening of the assessment ruling (decision to dismiss); the payment receipt for the import tax issued at airport customs qualifies as a duly opened assessment ruling, which has a 60-day appeal period; accordingly, the submission against it was late and the lower instance was right to dismiss it. Dismissal of the appeal.
  • Ruling of 24 February 2022 (A-1317/2019): Withholding tax (reporting procedure); repayment of a shareholder loan does not constitute a dividend in kind and the reporting procedure cannot be applied. There was also no de facto liquidation. Dismissal of the appeal.

Decisions in the field of administrative assistance:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Value Added Tax (VAT)
Withholding Tax
International Tax
Treaties