Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 7 - 13 June 2021.
- Ruling of 7 July 2020 (A-768/2020 - new BVGE 2020 III/1): Administrative assistance DTA (CH-IN); Even though the procedure for international administrative assistance in tax matters concerns a tax matter, it is not a tax procedure. The matter is not judged substantively, but the procedure enables the transmission of information to a state so that it can conduct its own tax proceedings. Art. 2 para. 1 VwVG, which excludes the applicability of Art. 12-19 and 30-33 VwVG to tax proceedings, is consequently not applicable; partial referral back to the lower court, otherwise the appeal is dismissed.
Decisions are listed chronologically by publication date.
