Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 4 - 10 June 2018.
- Judgment of 24 May 2018 (A-3533/2017): Value Added Tax (VAT); own consumption; the company filing the complaint was active in the fields of real estate trading, housing construction and renovation; the taxation of production and processing own consumption (or construction industry own consumption) is intended to ensure that buildings which are intended for purposes which completely or partially exclude the deduction of input tax (e.g. In the present case, it was questionable whether the FTA had rightly assumed a taxable construction industry own consumption in connection with the construction of part of a building at the company filing the complaint; in the opinion of the Federal Administrative Court, Art. 9(2)(a) aMWSTG applies on the basis of its wording ("carries out work or has work carried out") regardless of whether the taxable person entrusts the work to his employees or to external third parties (E. 5.3.1); the appeal is dismissed.
- Judgment of 18 May 2018 (A-4007/2016): Heavy Vehicle Fee (Art. 8 para. 4 SVAV); the appeal is dismissed
- Judgment of 18 April 2018 (A-550/2016): Withholding tax 2005 - 2008 (levied); partial judgment and interim decision; subsequent payment of unpaid withholding tax amounts (including interest on arrears) on monetary benefits; limitation of the obligation to make subsequent payment of withholding tax (cf. our contribution of 9 July 2017); decision appealed to the Federal Supreme Court.
- Judgment of 17 April 2018 (A-6785/2016): Withholding tax (levied); refusal to register on suspicion of abuse of rights (for details see our article of 27 May 2018); decision appealed to the Federal Supreme Court.
- Judgment of 20 February 2017 (A-4783/2015): Value added tax (VAT); decision confirmed by the Federal Supreme Court in its judgment of 23 May 2018 (2C_321/2017); cf. our contribution of 10 June 2018.
- Judgment of 18 May 2018 (A-3145/2017): Customs duties; confiscation of money; inspection of files; denial of justice; appeal not granted.
- Judgment of 23 May 2018 (A-1584/2018): value added tax (VAT); freezing order of the EStV in the sense of Art. 93 MWStG. The complainant's appeal as a result of her payment of the seizure is without object.
- Judgment of 23 May 2018 (A-5446/2016): Customs; entitlement to reimbursement for journeys in NAAT (unaccompanied combined transport).
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 16 May 2018 (A-6508/2016): Administrative assistance (DTA Switzerland - France); the appeal is dismissed.
Decisions are listed chronologically by publication date.
