Decisions of the Swiss Federal Administrative Court (CW 19 - 2019 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 6 to 12 May 2019.

Judgment of 24 April 2019 (A-1418/2018): Value added tax (VAT); tax periods 2011 to 2015; the appeal is dismissed.

Judgment of 23 April 2019 (A-2491/2018): Direct federal tax; place of assessment; the appeal is dismissed if it is upheld; decision appealed to the Federal Supreme Court.

Judgment of 18 April 2019 (A-983/2018): Customs; demand for payment of duties; the appeal is partially upheld and the contested decision of the Directorate General of Customs is amended to the extent that the appellant is now liable to pay CHF 24,671.05 in import taxes and CHF 15,336 in customs duties, each plus statutory default interest, whereby the other persons named in letter B of the facts are jointly and severally liable for the partial amount of CHF 13,735.45 in import taxes and CHF 7,668 in customs duties, each plus statutory default interest. Dispositive number 2 of the contested decision on the cost consequences of the pre-instance proceedings is annulled and the case is referred back to OZD for a new decision on the cost and possible compensation consequences of the pre-instance appeal proceedings. For the rest, the appeal is dismissed to the extent that it is upheld.

Judgment of 18 April 2019 (A-1029/2018): Customs; demand for additional duties; cf. the above decision.

Judgment of 18 April 2019 (A-1190/2018): Customs; demand for additional duties; cf. the above decision.

Judgment of 30 April 2019 (A-3787/2018): Customs; assessment of passenger cars; the appeal is dismissed in so far as it is upheld.

Judgment of 1 May 2019 (A-3003/2017): Double Taxation Convention (DTA) Switzerland-France; application for refund of Swiss withholding tax; confirmation that Art. 32 VStG is applicable to refund applications for withholding tax in the international relationship or in casu in the relationship with France. The fact that the DTA does not provide for a refund period constitutes a genuine loophole to be filled by analogous application of internal law and does not constitute qualified silence. Dismissal of the appellant's appeal.

Other decisions of the Federal Administrative Court in the area of administrative assistance:

Judgment of 17 April 2019 (A-6314/2017): Administrative assistance (DTA Switzerland - India); the appeal is dismissed in so far as it relates to this.