Updates/re-publications published between May 23 - 28, 2023:

  • A-360/2022 (direct federal tax; determination of the place of assessment 2015; decision appealed to the Federal Supreme Court);
  • A-2310/2021 (value added tax; discretionary assessment; decision appealed to the BGer);
  • A-2315/2021 (value added tax; discretionary assessment; decision appealed to the BGer);‍
  • A-2316/2021 (value added tax; discretionary assessment; decision appealed to the BGer);‍
  • A-2320/2021 (value added tax; discretionary assessment; decision appealed to the BGer);‍
  • A-2321/2021 (value added tax; discretionary assessment; decision appealed to the BGer);‍
  • A-1052/2022 (duty to pay customs, VAT; decision appealed to the BGer);‍
  • A-2087/2021 (Customs; subsequent claim for customs duties and import tax; proceedings before the BGer written off with judgment of 02.05.2023 (9C_231/2023))

Decisions in the area of administrative assistance (incl. updates/re-publication):

Decisions are listed chronologically by publication date.

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