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
- Judgment of 23 April 2019 (A-5664/2018): Withholding tax; joint and several liability; default interest; the complaint will be rejected to the extent that it can be substantiated
- Judgment of 17 April 2019 (A-1234/2017): Duty; duty free; VAT; import tax; the appeal is dismissed in so far as it relates to the substance of the case
- 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.
- Judgment of 5 March 2019 (A-4245/2018): Administrative assistance (DTA Switzerland - Russia); the appeal is upheld and the contested final ruling is reversed; in its ruling of 9 April 2019 (2C_286/2019), the Federal Supreme Court did not uphold the appeal lodged by the Federal Tax Administration against the decision of the Federal Administrative Court; cf. our contribution of 28 April 2019
Decisions are listed chronologically by publication date.
