Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 29 April to 5 May 2019.

  • Judgment of 15 April 2019 (A-2740/2018): Value Added Tax (VAT); factoring; input tax deduction; change of use (2010-2014); the complainant made tax-exempted supplies in the context of the purchase of receivables ('genuine factoring'), which resulted in an input tax deduction correction; it was disputed whether the lower instance (i) correctly qualified the transactions relevant to the tax receivables in dispute, (ii) correctly made the pre-instance input tax deduction correction and (iii) correctly calculated the tax on own consumption as a result of the change of use the appellant is unable to demonstrate and prove, in accordance with the obligation incumbent on it, that the correction of the input tax deduction made by the Federal Tax Administration (FTA) is manifestly inappropriate; rejection of the appellant's complaint
  • Decisions of the Federal Administrative Court in the area of administrative assistance:
  • Judgment of 8 April 2019 (A-6871/2018): Administrative assistance (DTA Switzerland - Spain); the order of the Federal Tax Administration (FTA) concerning the granting of administrative assistance to the Spanish authorities is revoked; the appeal is declared inadmissible; decision contested before the Federal Supreme Court.
  • Judgment of 3 April 2019 (A-3374/2018): Administrative assistance (DTA Switzerland - Spain); the appeal is upheld and the decision of the Federal Tax Administration of 8 May 2018 is revoked; decision contested before the Federal Supreme Court.
  • Judgment of 3 April 2019 (A-3377/2018): Administrative assistance (DTA Switzerland - Spain); the appeal is upheld and the decision of the Federal Tax Administration of 8 May 2018 is revoked; decision contested before the Federal Supreme Court.

Decisions are listed chronologically by publication date.