Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 9 May 2021.
- Judgment of 16 April 2021 (A-6576/2019): Radio and television reception fees; application for exemption from fees for private radio and television reception. The applicant does not meet the requirements due to the lack of entitlement to receive supplementary benefits. Receipt of social assistance is not sufficient for exemption. Dismissal of the appeal.
Decisions in the area of administrative assistance / non-admission:
- Judgment of 20 April 2021 (A-3810/2018): Administrative assistance (DTA CH-FR); dismissal of the appeal.
- Judgment of 14 April 2021 (A-4589/2019): Administrative assistance (DTA CH-ES); dismissal of the appeal.
- Judgment of 27 April 2021 (A-1707/2021): Administrative assistance (DTA CH-IN); reallocation of procedural costs and party compensation.
Decisions are listed chronologically by publication date.