Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 19 - 25 April 2021.
- Judgment of 23 February 2020 (A-2598/2020): preferential clearance (certificates of origin); joint and several debt; decision now contested before the Federal Supreme Court (see our article of 07 March 2021).
- Judgment of 23 February 2021 (A-2822/2020): preferential clearance (certificates of origin); joint and several debt; decision now contested before the Federal Supreme Court (see our article of 07 March 2021).
- Judgment of 01 March 2021 (A-4543/2019): issuance duty in the case of a bond without a fixed maturity; early redemption; decision newly appealed to the Federal Supreme Court (see our article of 14 March 2021).
- Judgment of 1 April 2021 (A-3330/2020): revision decision of 28 May 2020 (disregard); dismissal of the taxpayer's appeal.
Decisions in the area of administrative assistance / non-admission:
- Judgment of 3 March 2021 (A-672/2020): administrative assistance (DBA CH-IN); dismissal of the appeal (new non-reaction by BGer 2C_251/2021).
- Judgment of 23 February 2021 (A-2258/2020): Administrative assistance (DTA CH-ES); dismissal of the appeal (new dismissal by BGer 2C_225/2021)
- Judgment of March 16, 2021 (A-3810/2020): Administrative assistance (DTA CH-FR); Partial approval of the appeal (newly appealed to the Federal Supreme Court).
Decisions are listed chronologically by publication date.
