Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 4 May - 10 May 2020.
- Judgment of 27 April 2020 (A-2741/2018): Recovery of VAT and customs duties; Internal transport by aircraft; The appeal procedure is without object since the taxable entity has been removed from the register of companies.
- Judgment of 27 April 2020 (A-6168/2018); VAT; Q1 2010 - Q4 2012; subscription tax; double taxation; the appeal procedure is without object, as the taxable entity has been removed from the commercial register.
- Judgment of 24 April 2020 (A-2025/2019): radio and television reception fees; The complainant filed an objection to the levying of radio and television reception fees on the grounds that the turnover threshold of CHF 500,000 was arbitrary and unlawful; This threshold is based on factual grounds and the delegation to the legislature is constitutional; Dismissal of the appeal.
Decisions in the field of administrative assistance:
- Judgement of 22 April 2020 (A-4163/2019): Administrative assistance - double taxation agreement between Switzerland and Poland; dismissal of the appeal.
- Judgment of 9 April 2020 (A-704/2019): Administrative assistance - double taxation agreement between Switzerland and the Netherlands; dismissal of the appeal.
- Judgment of 26 February 2020 (A-6035/2018): Administrative assistance - double taxation agreement between Switzerland and the Netherlands; dismissal of the appeal (the Federal Supreme Court did not respond to the appeal, see our contribution of 19 April 2020).
Decisions are listed chronologically by publication date.
