Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 1 to 7 April 2019.

  • Judgment of 20 March 2019 (A-654/2019): Value Added Tax (VAT); appeal; corrections to input tax deductions; the appeal is not upheld and the appeal is transferred to the lower instance for reasons of competence.
  • Judgment of 26 March 2019 (A-1618/2018): Value Added Tax (VAT); discretionary assessment (2010 - 2013); the appeal is partially upheld and the tax claim of the FTA for the tax periods 2010 to 2012 is reduced. The remainder of the appeal is dismissed.

Decisions of the Federal Administrative Court in the area of administrative assistance:

  • Judgment of 5 March 2019 (A-2117/2018): Administrative assistance (DTA Switzerland - Spain); it is established that the final decision of the lower instance notified to the appellant is null and void; the appeal is not upheld; decision appealed to the Federal Supreme Court.
  • Judgment of 5 March 2019 (A-2138/2018): Administrative assistance (DTA Switzerland - Spain); it is established that the final decision of the lower instance notified to the appellant is null and void; the appeal is not upheld; decision appealed to the Federal Supreme Court.
  • Judgment of 5 March 2019 (A-4245/2018): Administrative assistance (DTA Switzerland - Russia); the appeal is upheld in accordance with the considerations and the contested final decision of 19 June 2018 is reversed; decision appealed to the Federal Supreme Court.
  • Judgment of 26 March 2019 (A-6276/2018): Administrative assistance; anti-fraud agreement; decision contested before the Federal Supreme Court; application for free legal proceedings dismissed; application for restoration of the time limit for payment of the advance on costs dismissed; appeal not granted.

Decisions are listed chronologically by publication date.

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