Decisions of the Swiss Federal Administrative Court (CW 13 - 2021 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 29 March - 4 April 2021.

Ruling of 22 March 2021 (A-944/2020): waiver of the stamp duty; also in the case of a company active in the insurance sector, the question of sufficient capitalisation prior to the reorganisation must be examined on the basis of KS ESTV No. 6 regarding hidden equity; the alternative calculations of the company subject to the stamp duty distort the relevant determination methodology; they cannot be followed. Nor can the company rely on the direct tax assessment in which no hidden equity was recorded. Accordingly, the SFTA was correct in refusing to waive the issue duty on the grounds of insufficient capitalisation. Dismissal of the appeal of the taxpayer.
Judgment of 19 March 2021 (A-3365/2020): post-claim of import tax and automobile tax; The complainant imported various vehicles according to the following pattern. In a first step, the vehicles were brought across the customs border and declared under the temporary admission procedure. At a later stage, they were declared for definitive import or release for free circulation. The basis of assessment is the remuneration agreed between the complainant and its domestic customer in accordance with the (already concluded) purchase contract.
Judgment of 18 March 2021 (A-4372/2020): Radio and television; one-off payment in connection with the corona virus. The complainant, which broadcasts its radio programme solely on the DAB+ frequency, applied for financial assistance on the basis of the "Covid 19 Electronic Media Ordinance". Since the scope of recipients of the grants is defined exhaustively in the Ordinance and prescribes a VHF radio licence as a prerequisite, the complainant does not fall within this scope. Dismissal of the appeal.

Decisions in the area of administrative assistance / non-admission: