Overview of the tax law decisions of the Swiss Federal Administrative Court published between 21 - 27 March 2022:
- Judgment of 14 March 2022 (A-1368/2021): Withholding tax; declaration of pecuniary benefits; The seven-year limitation period for the tax years 2009 and 2010 began to run in 2010 and 2011, so that the criminal prosecution and thus also the disputed tax claims for 2009 and 2010 should have become time-barred in 2017 and 2018. However, the statute of limitations was interrupted due to the FTA's order of 31 October 2014 and has been at a standstill since then. The FTA cannot base the determination of a claim - here the withholding tax - solely on the determination of another administrative authority (Geneva Tax Administration), which, moreover, was not subject to judicial review. Therefore, a monetary payment for the withholding tax cannot be directly justified by the fact that the objection decision of the Geneva tax administration, which forms the counterpart for the direct taxes, has become legally binding. In the present case, a number of indications speak against the assumption of a simulated loan or shareholder account. The taxpayer's appeal was upheld.
Decisions in the field of administrative assistance:
Non-occurrence:
Decisions are listed chronologically by publication date.
