Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 25 - 31 May 2020
- Judgement of 11 May 2020 (A-6387/2019): Direct federal tax, place of assessment: If the place of assessment for direct federal tax is disputed on an intercantonal basis, the FTA determines the jurisdiction by means of a ruling. The tax domicile of a natural person is generally the place where he or she is staying with the intention of remaining permanently or where the centre of his or her life interests is located. On the basis of the circumstantial evidence and the questioning of witnesses, the complainant's centre of life was considered to be in the Canton of Zug (instead of Zurich). Approval of the complaint. Previous decisions:
(1) BVGer with judgement A-4061/2016 of 3 May 2017, appeal against the first decision of the FTA (see our contribution of 25 June 2017), (2) BGer with judgement 2C_546/2017 of 16 May 2017, appeal against the first decision of the FTA (see our contribution of 25 June 2017), (3) BGer with judgement 2C_546/2017 of 16 May 2017, appeal against the first decision of the FTA (see our contribution of 25 June 2017). July 2018, approval of the appeal and revocation of the FTA decision (see our contribution of 5 August 2018), (3) BVGer with judgement A-4268/2018 of 31 January 2019, approval of the appeal, rejection to FTA (see our contribution of 17 February 2019).
Decisions in the field of administrative assistance:
- Judgement of 17 April 2019 (A-6314/2017): Administrative assistance - Double taxation agreement between Switzerland and India (DTA CH-IN; cf. our contribution of 12 May 2019); the appeal is dismissed insofar as it is admissible; the Federal Supreme Court did not enter into force with its judgement of 16 May 2019 (2C_405/2019) (cf. our contribution of 2 June 2019.
Decisions are listed chronologically by publication date.
