Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 6 - 12 January 2020.
- Judgment of 3 December 2019 (A-2420/2019): Value Added Tax (VAT); no loss to the Confederation; exclusion of the right to deduct input tax; procedural costs; disclosure of VAT in the case of compulsorily exempt transactions; (subsequent) proof that no loss of tax has been incurred; partial approval of the appeal in agreement with the FTA, but the costs must nevertheless be ordered against the appellant.
- Judgment of 16 December 2019 (A-2204-2018): Value Added Tax (VAT); allocation of the correct balance tax rate (textile trade vs. textile finishing) or allocation of two balance tax rates; protection of legitimate expectations denied in the present case; dismissal of the taxpayers' appeal.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 27 November 2019 (A-2463/2018, A-2465/2018): Administrative assistance; double taxation agreement Switzerland - Spain (DTA CH-ES); the appeal is upheld in part; the Federal Supreme Court did not uphold the appeal lodged against this decision in its judgement of 23 December 2019 (2C_1046/2019).
Decisions are listed chronologically by publication date.
