Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 March 2020.
- Judgement of 2 May 2019 (A-5966/2018): Value Added Tax (VAT); decision annulled by BGer by judgement of 6 February 2020 (2C_501/2019); cf. our contribution of 1 March 2020.
- Judgment of 19 March 2018 (A-5765/2016): Refund of withholding tax; decision confirmed by BGer in its judgment of 4 February 2020 (2C_344/2018); see our contribution of 8 March 2020.
- Judgement of 2 May 2019 (A-719/2018): Value Added Tax (VAT); decision annulled by BGer by judgement of 6 February 2020 (2C_500/2019); cf. our contribution of 1 March 2020.
- Judgement of 6 September 2018 (A-5649/2017, A-5657/2017): Value Added Tax (VAT); Discretionary assessment; Tax succession; Decision annulled by BGer by judgement of 21 February 2020 (2C_923/2018); cf. our contribution of 15 March 2020.
- Judgment of 12 March 2020 (A-5927/2019): Radio and television reception fees; the appellant has not (or not in time) complied with its obligation to cooperate with regard to the exemption from fees; dismissal of the appeal lodged by the taxable person
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 9 March 2020 (A-4591/2018): Administrative assistance double taxation agreement Switzerland - France (DTA CH-FR); the appeal is dismissed.
- Judgment of 2 March 2020 (A-2859/2018): Administrative assistance double taxation agreement Switzerland - France (DTA CH-FR); the appeal is upheld and the decision of the lower court is annulled; decision appealed to the Federal Supreme Court.
- Judgement of 20 January 2020 (A-2345/2018): Administrative assistance double taxation agreement Switzerland - Lithuania (DTA CH-LT); the appeal is partially upheld; the Federal Supreme Court did not uphold the appeal in its judgement of 11 February 2020 (2C_121/2020).
- Judgement of 26 February 2020 (A-6035/2018): Administrative assistance - double taxation agreement between Switzerland and the Netherlands (DTA CH-NL); the appeal is dismissed; decision contested before the Federal Supreme Court.
Decisions are listed chronologically by publication date.
