Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 8 to 14 April 2019.
- Judgment of 28 February 2019 (A-2786/2017): Value Added Tax (VAT) 2010 - 2014; the (true) recipients of cantonal and communal subsidies are the recipients (natural persons) and not the civil community they form; consequently, the civil community is not a taxable business (cf. E. 3.2.2.1); the appeal is partially upheld (cf. our contribution of 17 March 2019); the decision has since been appealed before the Federal Supreme Court.
- Judgment of 31 January 2019 (A-3485/2018): Radio and television reception fees; application for exemption from fees for private radio and television reception; the applicant does not meet the requirements due to lack of entitlement to receive supplementary services; the appeal is dismissed; decision confirmed by Federal Supreme Court in its ruling of 14 March 2019 (2C_238/2019); cf. our article of 7 April 2019.
- Judgment of 19 April 2018 (A-3554/2017): Issuance tax; confirmation of the Federal Supreme Court's case law according to which a formal capital increase of the acquiring company constitutes a mandatory requirement for a tax-neutral quasi-merger; dismissal of the taxpayers' appeal; decision confirmed by the Federal Supreme Court in its ruling of 12 March 2019 (2C_447/2018); cf. our article of 31 March 2019.
Decisions are listed chronologically by publication date.
