Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 20 to 26 May 2019.
- Judgment of 16 May 2019 (A-1623/2018): Withholding tax (payment in kind); no payment in kind; the appeal is partially upheld in so far as it is upheld, but dismissed for the remainder. The appellant owes the lower instance withholding tax of CHF 1,205.75 (on the private portion of Car 1 and Car 2) plus interest of 5% on this amount since 30 January 2013.
- Judgment of 3 May 2019 (A-956/2019): withholding tax; rejection of appeal; the appeal is dismissed.
- Judgement of 15 May 2019 (A-6360/2017): Withholding tax on monetary benefits; interest rate not in line with market conditions; the interest rate of 7 % on a loan far exceeded the interest rates according to the circular (4.5 % and 3.75 %); the governing bodies must also have been aware that loans could have been obtained on the market at more favourable conditions; the discrepancy was clearly evident; the appeal is dismissed.
- Judgment of 17 August 2017 (A-7749/2016): Value Added Tax (VAT); option; decision confirmed by Federal Supreme Court decision of 23 April 2019 (2C_809/2017); cf. our article of 12 May 2019.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 3 April 2019 (A-3377/2018): Administrative assistance (DTA Switzerland - Spain); the Federal Supreme Court did not uphold the appeal in its decision of 30 April 2019 (2C_373/2019); cf. our contribution of 19 May 2019.
- Judgement of 3 April 2019 (A-3374/2018): Administrative assistance (DTA Switzerland - Spain); the Federal Supreme Court did not uphold the appeal in its decision of 30 April 2019 (2C_371/2019); cf. our contribution of 19 May 2019.
- Judgment of 23 April 2019 (A-769/2017, A-776/2017, A-777/2017): Administrative assistance (DTA Switzerland - France); the appeal is dismissed, decision appealed to the Federal Supreme Court.
- Judgment of 6 May 2019 (A-1651/2019): Administrative assistance (DTA Switzerland - France); the appeal is inadmissible and is dismissed.
- Judgment of 13 May 2019 (A-140/2019): Administrative assistance (DTA Switzerland - Netherlands); the appeal is dismissed.
Decisions are listed chronologically by publication date.
