Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 14 - 20 June 2021.
- Ruling of 8 June 2021 (A-1838/2021): Value added tax, discretionary assessment (2012-2016); The appeal period for an A Mail Plus item begins to run on the day after the item is deposited, even if the item is deposited in the P.O. box of the addressee of the ruling or his legal representative on a Saturday. The late objection was rightly not accepted. Decision not to intervene.
- Judgment of 6 June 2021 (A-953/2020): Withholding tax (levied in accordance with Art. 12 VStrR); the discretionary assessment of the pecuniary benefit made after a criminal investigation is not manifestly incorrect. Dismissal of the appeal.
Decisions in the field of administrative assistance:
- Judgment of 14 May 2021 (A-6962/2019; A-6963/2019): Administrative assistance DTA (CH-IN); dismissal of the appeal (newly appealed to the FSC).
- Judgment of 4 June 2021 (A-901/2021): Administrative assistance (FATCA); dismissal of the account holder's appeal.
- Judgment of 4 June 2021 (A-922/2021): Administrative assistance (FATCA); dismissal of the account holder's appeal.
- Judgment of 4 June 2021 (A-923/2021): Administrative assistance (FATCA); dismissal of the account holder's appeal.
- Judgment of 19 May 2021 (A-1783/2019): Administrative assistance (DTA CH-FR); appeal dismissed.
Decisions are listed chronologically by publication date.
