Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 13 to 19 May 2019.
- Judgment of 11 March 2019 (A-2187/2018): Tobacco tax; cannabis flowers are taxed at the same rate as fine-cut tobacco; dismissal of the appeal if it is upheld; decision appealed to the Federal Supreme Court.
- Judgment of 24 April 2019 (A-3821/2017): VAT 2011-2015; discretionary assessment (Article 79(1) VAT Act); the appeal is dismissed in so far as it is admissible
- Judgment of 2 May 2019 (A-719/2018): Value Added Tax (VAT) 2008-2009; educational services exempt from VAT; kickboxing training courses at hand are training courses; combat training courses that are only to be assessed are not educational services and therefore subject to VAT; approval of the complaint, if it is upheld.
- Judgment of 2 May 2019 (A-5966/2018): Value Added Tax (VAT) 2010-2015; analogous to the above decision.
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 insofar as it is admissible; decision contested before the Federal Supreme Court
- Judgment of 12 April 2019 (A-630/2019): Administrative assistance (DTA Switzerland - France); the appeal is dismissed; decision appealed to the Federal Supreme Court.
- Judgment of 17 April 2019 (A-2523/2018): Administrative assistance (DTA Switzerland - France); the appeal is dismissed; decision appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
