Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 20 - 26 April 2020.
- Judgment of 17 February 2020 (A-5578/2019): Radio and television reception fees; The reception fee under the RTVA is not reviewed by the Federal Court of Justice for constitutionality (Article 190 BV); Dismissal of the appeal lodged by the appellant; The Federal Court of Justice did not act on the following appeal (2C_250/2020)
- Judgment of 10 September 2019 (A-1098/2019): VAT Q1/2011 to Q4/2015; discretionary assessment; decision confirmed by BGer (2C_885/2019), cf. our contribution of 19 April 2020.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 26 February 2020 (A-6035/2018): Administrative assistance - Double taxation agreement between Switzerland and the Netherlands (DTA CH-NL); the appeal is not upheld.
Decisions are listed chronologically by publication date.
