Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 10 - 16 May 2021.
- Judgment of 3 May 2021 (A-2589/2020): VAT 2011-2017; Discretionary assessment; In the present proceedings, the Federal Administrative Court had to examine whether the requirements were met to carry out a discretionary assessment of the taxpayer's tax claim. The Federal Administrative Court came to the conclusion that the lower instance was not only authorised, but rather obliged to make a discretionary assessment pursuant to Art. 79 VAT Act. Furthermore, the procedure of the lower instance in determining the tax claim could not be objected to. Dismissal of the appeal.
Decisions in the area of administrative assistance / non-admission:
- Judgment of 26 April 2021 (A-4811/2019): Administrative assistance (DTA CH-GB); dismissal of the appeal.
- Judgment of May 4, 2021 (A-1342/2021): Administrative assistance (DTA CH-FR); Dismissed.
- Judgment of May 4, 2021 (A-1341/2021): Administrative assistance (DTA CH-FR); Dismissed.
Decisions are listed chronologically by publication date.
