Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 June 2018.
- Judgment of 19 December 2017 (A-3822/2016): Withholding tax; decision confirmed by the Federal Supreme Court in its ruling of 28 May 2018 (2C_106/2018); cf. our article of 17 June 2018).
- Judgment of 7 June 2018 (A-3737/2017): Withholding tax; refund, the dividend due date follows the resolution of the shareholders' meeting or the management of the appellant and this even if the dividend was ordered with an indefinite deferment and delegation to the management and even if the dividend resolution were contestable or null and void; the appellant company has in this case requested the refund of the tax amount within the three-year forfeiture period; approval of the appeal and rejection to the FTA with the instruction to enter into the refund application.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 28 May 2018 (A-4218/2017): Administrative assistance (DTA Switzerland - USA); the appeal is dismissed.
Decisions are listed chronologically by publication date.
