Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 25 - 31 March 2019.
- Judgment of 13 March 2019 (A-1486/2018): Value added tax (VAT) 2010-2014; tax liability; tax avoidance; initially retroactive entry of a real estate company in the register of persons liable to VAT; retroactive deletion from the register as a result of an inspection by the FTA; tax correction in favour of the FTA in the amount of CHF 527,145 plus default interest (difference between the deducted input tax and the invoiced VAT) on the grounds that there was tax avoidance. In the opinion of the FTA, the specific arrangement of the construction of the properties by the real estate company with subsequent exclusive use for the private needs of its sole shareholder proves to be unusual in the sense of the case law and doctrine on tax avoidance. The Federal Administrative Court supports the view of the FTA and considers the conditions of tax avoidance to be fulfilled. Consequently, the complainant is denied recognition as an independent VAT subject for the period in question. The excess input tax already paid out can be reclaimed, as the real estate company was not entitled to an input tax deduction in the relevant period due to the lack of a VAT liability. The appeal is dismissed insofar as it is admissible.
- Judgment of 13 March 2019 (A-1487/2018): Value Added Tax (VAT) 2015; tax liability; tax avoidance; cf. the above decision; the appeal is dismissed.
- Judgment of 13 March 2019 (A-1485/2018): Value Added Tax (VAT) 2009; tax liability; tax avoidance; cf. the above decision; the appeal is dismissed.
- Judgment of 12 December 2018 (A-6547/2017): Cooperation in the areas of taxation and financial markets; the Federal Supreme Court did not uphold the appeal in its decision of 6 March 2019 (2C_1146/2018).
- Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 8 February 2019 (A-3773/2018): Administrative assistance (DTA Switzerland - Russia); the Federal Supreme Court did not uphold the appeal in its decision of 5 March 2019 (2C_178/2019).
Decisions are listed chronologically by publication date.
