Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 22 to 28 April 2019.
- Judgment of 17 April 2019 (A-6314/2017): Administrative assistance (DTA Switzerland - India); the appeal is dismissed.
- Judgment of 12 April 2019 (A-630/2019): Administrative assistance (DTA Switzerland - France); party status; the procedural request made with the appeal is written off as having become irrelevant; the appeal is dismissed.
- Judgment of 18 March 2019 (A-2491/2018): Direct federal tax; place of assessment; the complaint will be dismissed if it is upheld.
- Judgment of 29 June 2018 (A-6091/2017): Administrative assistance (DTA Switzerland - Netherlands); decision confirmed by the Federal Supreme Court in its ruling of 26 March 2019 (2C_615/2018); cf. our contribution of 28 April 2019.
- Judgment of 18 April 2018 (A-550/2016): Withholding tax; withholding tax 2005-2008 (levied); decision confirmed by the Federal Supreme Court in its judgment of 25 March 2019 (2C_454/2018).
Decisions are listed chronologically by publication date.