Overview of the tax law decisions of the Swiss Federal Administrative Court published between 16 - 22 May 2022:

  • Judgment of 10 March 2022 (A-4347/2019): Refund of withholding tax; representative liquidation (see our article of 24 April 2022); newly appealed to the BGer.
  • Ruling of 23 June 2020 (A-2950/2019): Value added tax; tax exemption pursuant to Art. 53 para. 1 let. a MWSTG; decision confirmed by the Federal Supreme Court in its ruling of 1 December 2020 (2C_683/2020) (cf. our article of 10 January 2021).
  • Judgment of 12 April 2022 (A-5783/2020): VAT (Q1/2011 - Q4 - 2015); Exchange of services; The object of the challenge according to the taxpayer's complaint is not comprehensible. In its reply, the taxpayer then specifies that it is only about a certain offset service in 2011. It can be left open whether the appeal can be accepted, since the 2011 period is now absolutely time-barred anyway and the taxpayer's original VAT statement (without offsets) has thus become legally binding. Appeal upheld insofar as it can be upheld.

Decisions in the field of administrative assistance:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Value Added Tax (VAT)
Treaties
International Tax
Withholding Tax