Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 21 - 27 May 2018.
- Judgment of 15 May 2018 (A-703/2017): customs tariff numbers for beef products; it was questionable whether the imported meat products should be classified under tariff heading 1602.5091 or 1602.5099; the appeal is dismissed
- Uruling of 7 May 2018 (A-2119/2018): Value added tax; recalculation of the party compensation in case 2C_730/2017 of 4 April 2018 based on the rejection of the decision to the lower instance regarding this point. The FTA is ordered to pay a party indemnity of CHF 12,400 (31 hours at CHF 400 each).
- Judgment of 17 April 2018 (A-6785/2016): Withholding tax (reporting procedure). A shareholder domiciled abroad sells to a Swiss company his shareholding in another Swiss company (target). Subsequently, the property (as almost the only asset) of the target is sold for approximately CHF 11,500,000 and a dividend of approximately CHF 5,400,000 is distributed. The sale of the asset and the provision of the sale price to the shareholder constitutes a de facto liquidation of the target (E. 4.5.1). Refusal of the reporting procedure on suspicion of abuse of rights(Art. 21 para. 2 ITA) (E. 4.3.1). The question of the applicability of the notification procedure and the restitution procedure concern two different procedures (E. 4.5.4).
- Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 21 February 2018 (A-5694/2017): Administrative assistance (DTA Switzerland - Netherlands); interim order; the complainant's request for inspection of the files is approved.
Decisions are listed chronologically by publication date.
