Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 27 May to 2 June 2019.
- Judgement of 2 July 2018 (A-713/2017): Value Added Tax (VAT); refund of VAT (1 January 2012 - 31 December 2012); decision confirmed by the Federal Supreme Court in its judgement of 8 May 2019 (2C_767/2018); cf. our contribution of 26 May 2019.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 15 May 2019 (A-1762/2018): Administrative assistance (DTA Switzerland - United Kingdom); the appeal is dismissed.
- Judgement of 6 May 2019 (A-1651/2019): Administrative assistance (DTA Switzerland - France); the appeal was not upheld; decision contested before the Federal Supreme Court.
- Judgment of 20 May 2019 (A-7164/2018): Administrative assistance (DTA Switzerland - Netherlands); the appeal is dismissed.
Decisions are listed chronologically by publication date.