Decisions of the Swiss Federal Administrative Court (CW 22 - 2018 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 28 May - 3 June 2018.

Judgment of 19 April 2018 (A-3554/2017): Issue tax; confirmation of the Federal Supreme Court's case law according to which a formal capital increase of the acquiring company constitutes a mandatory requirement for a tax-neutral quasi-merger; dismissal of the taxpayers' appeal; decision challenged in the Federal Supreme Court.

Judgment of 18 April 2018 (A-592/2016): Withholding tax 2005 - 2008 (levied); partial judgment and interim decision of 22 June 2017; subsequent payment of unpaid withholding tax amounts (incl. default interest) on payments of monetary value; limitation of the obligation to make subsequent payment of withholding tax; partial approval of the appeal; for more detailed information on the decision, see our contribution of 9 July 2017; decision appealed to the Federal Supreme Court.

Judgment of 29 June 2016 (A-8069/2015): Interim decision; value added tax (VAT); refund of VAT in connection with radio and television reception fees; cf. our contribution of 16 April 2017 on the final decision of the SNB of 6 March 2017; decision confirmed by the Federal Supreme Court in its ruling of 17 November 2016 (2C_687/2016).

Judgment of 10 March 2016 (A-7678/2015): Interim decision; value added tax (VAT); refund of VAT in connection with radio and television reception fees; cf. our contribution of 12 March 2017 on the final decision of the SNB of 25 January 2017; decision confirmed by the Federal Supreme Court in its ruling of 17 November 2016 (2C_373/2016).

Decisions of the Federal Administrative Court in the area of administrative assistance:

Judgment of 9 April 2018 (A-2523/2015): Administrative assistance (DTA Switzerland - Spain); the Federal Supreme Court did not respond to the appeal against the present decision in its ruling of 4 May 2018 (2C_370/2018) (cf. our contribution of 20 May 2018)

Judgment of 31 October 2016 (A-5506/2015): Administrative assistance (DTA Switzerland - USA); the request for inspection of the IRS's complete request for administrative assistance is written off as irrelevant and the request for revision of the interim order of 23 March 2016 is not complied with; the appeal is dismissed to the extent that it is complied with; decision appealed to the Federal Supreme Court.