Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 May 2020.
- Judgment of 5 December 2019 (A-2859/2019): VAT (2011 - 2015); the appellant acted in the name and on behalf of B AG, which is why B AG was a VAT supplier and the appellant acted merely as its representative (agent). The complainant's activity did not consist in the operation of a take-away branch, but in the sale of the foodstuffs supplied in the name and on behalf of B AG. Accordingly, the taxation of the complainant's services is based on her activity as an agent and therefore the corresponding balance tax rate must be applied, but not the balance tax rate for "take-away without the possibility of consumption". However, the right to set the tax claim for the 2011 tax period had become statute-barred, which is why the taxpayers' complaint was partially upheld; decision partially confirmed by the Federal Court of Justice (see our contribution of 10 May 2020).
Decisions in the field of administrative assistance:
- Judgement of 26 August 2019 (A-4228/2018): Administrative assistance - Double Taxation Convention Switzerland-Spain (DTA CH-ES); partial approval of the appeal; decision partially confirmed by the Federal Supreme Court (cf. our contribution of 10 May 2020).
- Judgement of 21 April 2020 (A-4069/2019): Administrative assistance former double taxation agreement Switzerland - USA (aDBA CH-USA; see our contribution of 3 May 2020); partial approval of the appeal; decision appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
