Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 January 2018.
- Judgment of 8 November 2017 (A-5410/2016): VAT; the discretionary assessment was duly carried out by the FTA by correctly determining the taxable turnover from the massages offered in the sauna club; approval of the appeal regarding the tax back claim for 2001 (see our article of 26 November 2017); the decision has since been appealed to the Federal Supreme Court.
- Judgment of 8 November 2017 (A-7956/2016): Administrative assistance (DTA Switzerland - Russia); in the present case, it is probably not relevant whether or, if applicable, in which companies the complainant was involved (cf. our contribution of 3 December 2017); in its decision of 13 December 2017 (2C_1028/2017), the Federal Supreme Court did not uphold the appeal lodged against this (cf. our contribution of 7 January 2018).
- Judgment of 8 November 2017 (A-8018/2016): Administrative assistance (DTA Switzerland - Russia); in the present case, it is probably not relevant whether or, if applicable, in which companies the complainant was involved (cf. our contribution of 3 December 2017); in its ruling of 13 December 2017 (2C_1027/2017), the Federal Supreme Court did not uphold the appeal lodged against this (cf. our contribution of 7 January 2018).
- Judgment of 29 June 2016 (A-5149/2015; A-5150/2015): Administrative assistance (DTA Switzerland - USA); decision partially confirmed by the Federal Supreme Court in its ruling of 18 December 2017 (2C_640/2016; intended for publication); cf. our contribution of 7 January 2018.
Other decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 20 December 2017 (A-2321/2017): Administrative assistance (Switzerland - France).
- Judgment of 19 December 2017 (A-2317/2017): Administrative assistance (Switzerland - France).
Decisions are listed chronologically by publication date.
