Overview of the tax rulings of the Swiss Federal Administrative Court published between May 19 - 25, 2025:
- Judgment of April 22, 2025 (A-2908/2023): Withholding tax; collection; declaration; The taxpayer disputes the competence of the FTA or the federal government to collect withholding tax. The appeal must be upheld insofar as the FTA should have made a substantive decision on the objection regarding its disputed competence. Its partial dismissal was therefore unlawful. In all other respects, the appeal is to be dismissed insofar as it is to be upheld.
Updates:
- Judgment of June 03, 2024 (A-5000/2023): Incentive tax on VOC; balance sheet year 2021; decision confirmed by the Federal Supreme Court in its ruling of 28.04.2025 (9C_423/2024); see also our article from 18.05.2025
- Judgment of March 21, 2025 (A-5747/2022): VOC levy; additional claim from January 2016 to January 2020; decision appealed to the Federal Supreme Court; see also our article from 06.04.2025
- Judgment of March 19, 2025 (A-1141/2024): Imports of biodiesel; party compensation; decision appealed to the Federal Supreme Court; see also our article from 06.04.2025
Administrative assistance (incl. updates):
- Judgment of May 05, 2025 (A-5870/2022): Administrative assistance MAC
- Judgment of April 09, 2025 (A-5106/2021): Administrative assistance DTA CH-IN; decision appealed to the FSC
Decisions are listed chronologically by publication date.
