Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 10 to 16 June 2019.
- Judgment of 29 May 2019 (A-4939/2018): The complainant succeeded in providing counterevidence (by invalidating the presumption) and overturning the natural presumption for the continued existence of the previous main tax domicile in Lucerne, since the complainant's marriage was divorced in 2009 and the minor children have since grown up; the assumption of an overnight stay in the municipality of A. (Lucerne) is not evident on the basis of the circumstantial evidence; on the basis of the files it must be noted that the evidence of the complainant's physical presence or overnight stays in B. (Zug); acceptance of the complainant's complaint.
- Judgement of 31 May 2018 (A-750/2019): Request for an appeal against the judgement of the Federal Administrative Court A-592/2016 of 18 April 2018 (see our contribution of 29 April 2018); the request for appeal is not granted.
- Judgment of 4 June 2018 (A-3061/2018): Value added tax (VAT); conservation of cells; stem cells; the appeal is dismissed.
- Judgment of 3 June 2019 (A-5569/2018): Customs; transit period; the completion of the transit procedure was not requested within the period in question in the present case (late attempt 5 days after expiry of the period) and the import duties became due in principle; the low water level invoked by the appellant cannot be regarded as an insurmountable reason for requesting an extension of the period, which is why the missed transit period was rightly not restored; dismissal of the appellant's appeal
- Judgment of 17 April 2019 (A-1234/2017): Customs; import tax; the Federal Supreme Court decides not to initiate proceedings by decision of 29 May 2019 (2C_494/2019)
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 29 May 2019 (A-3434/2018): Administrative assistance (DTA Switzerland - Netherlands); the appeal is dismissed.
- Judgment of 22 May 2019 (A-3446/2018): Administrative assistance (DTA Switzerland - Netherlands); the appeal is dismissed.
- Judgment of 13 May 2019 (A-140/2019): Administrative assistance (DTA Switzerland - Netherlands); the appeal is dismissed; decision contested before the Federal Supreme Court.
Decisions are listed chronologically by publication date.
