Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 3 to 9 June 2019.
- Judgment of 28 May 2018 (A-5973/2017): Value Added Tax (VAT); correction of a supplementary invoice; provisional assessment; the Federal Administrative Court concludes "that in the constellation to be assessed in the present case, the unconditional payment of the supplementary invoice does not in principle preclude a subsequent review or determination of the VAT due. (E. 5.3) It was also disputed whether the VAT (turnover) claim and the input VAT claim for the 4th quarter 2007 and the 1st quarter 2008 (period from 1 October 2007 to 31 March 2008) was time-barred. The jump appeal is partially upheld and the case is rejected to the previous instance in line with the considerations. With regard to the input tax claim for the 4th quarter 2007, the appeal is dismissed.
- Judgment of 20 May 2018 (A-4510/2018): Customs; use of an uncleared and untaxed vehicle; the appeal is dismissed in so far as it is upheld
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 23 May 2019 (A-1275/2018): Administrative assistance (DTA Switzerland - Republic of Korea); the appeal is dismissed.
- Judgment of 22 May 2019 (A-5046/2018): Administrative assistance (DTA Switzerland - USA); the appeal is partially upheld.
- Judgment of 22 May 2019 (A-5047/2018): Administrative assistance (DTA Switzerland - USA); the appeal is partially upheld
- Judgment of 22 May 2019 (A-5048/2018): Administrative assistance (DTA Switzerland - USA); the appeal is partially upheld
- Judgment of 22 May 2019 (A-5082/2018): Administrative assistance (DTA Switzerland - USA); the appeal is partially upheld
- Judgment of 28 May 2019 (A-4144/2018): Administrative assistance (DTA Switzerland - France); the appeal is upheld in part
- Judgment of 22 May 2019 (A-4143/2018): Administrative assistance (DTA Switzerland - France); the appeal is upheld in part
Decisions are listed chronologically by publication date.
