Updates/re-publications published between June 12 - 18, 2023:
- Judgment of December 19, 2022 (A-1996/2022): VAT 2013-2017, input tax deduction (cf. our article of December 31, 2022); decision appealed to the BGer.
- Depreciation decision of December 6, 2022 (A-648/2020): Withholding tax; benefits in kind (cf. our article of December 18, 2022); decision appealed to the Federal Supreme Court.
Decisions in the area of administrative assistance (incl. updates/re-publication):
- BVGE 2022 I/5 (A-1781/2022): International administrative assistance in tax matters. Validity of the opening of an order stored on an encrypted USB stick by A-Post Plus. Timeliness of the appeal.
Decisions are listed chronologically by publication date.