Decisions of the Swiss Federal Administrative Court (CW 25 - 2019 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 17 to 23 June 2019.

Judgment of 2. May 2019 (A-719/2018): Value Added Tax (VAT 2008-2009); decision appealed to the Federal Supreme Court; the appellant runs a karate school in which she offers kickboxing; in the individual case to be assessed - contrary to the opinion of the FTA - there is no accompanied practice of sport, but a VAT-taxed educational service; the situation is different in the case of combat training, since the practice of the sport in the foreground and any preparation for the examination or a competition is to be regarded as a secondary secondary purpose; in the present case, the taxable turnover did not exceed CHF 100,000; acceptance of the complainant's complaint.

Judgment of 2 May 2019 (A-5966/2018): Value Added Tax (VAT); decision appealed to the Federal Supreme Court; facts and considerations are the same as in the previous decision (A-719/2018).

Judgment of 1 May 2019 (A-3003/2017): Withholding tax; application for a refund of Swiss withholding tax; appeal dismissed; decision appealed to the Federal Supreme Court.

Judgment of 18 April 2019 (A-983/2018): Customs; recovery of duties; the appeal is upheld in part and the contested decision of the Directorate General of Customs (OZD) is amended in so far as the appellant is now liable for a new amount of CHF 24'671.05 import taxes and CHF 15,336 customs duty, in each case plus statutory default interest, whereby the other persons named in letter B of the facts are jointly and severally liable for the partial amount of CHF 13,735.45 import taxes and CHF 7,668 customs duty, in each case plus statutory default interest. The case will be referred back to the OZD for a new decision on the costs and possible compensation consequences of the appeal proceedings in the first instance. For the rest, the appeal is dismissed to the extent that it is upheld. Decision appealed to the Federal Supreme Court.

Judgment of 24 April 2019 (A-3821/2017): Value Added Tax (VAT); taxation according to dutiful discretion, decision appealed to the Federal Supreme Court.

Judgement of 11 April 2017 (A-5769/2016): Value added tax (VAT); emission reduction certificates (2011); decision confirmed by Federal Supreme Court in its judgement of 9 April 2019 (2C_488/2017).

Decisions of the Federal Administrative Court in the area of administrative assistance:

Judgement of 20 May 2019 (A-7164/2018): Administrative assistance (DTA Switzerland - Netherlands); the appeal is dismissed; decision appealed to the Federal Supreme Court

Judgment of 29 May 2019 (A-3434/2018): Administrative assistance (DTA Switzerland - Netherlands); the appeal is dismissed; decision appealed to the Federal Supreme Court.

Judgment of 29 May 2019 (A-3446/2018): Administrative assistance (DTA Switzerland - Netherlands); the appeal is dismissed; decision appealed to the Federal Supreme Court.

Judgment of 23 May 2019 (A-1275/2018): Administrative assistance (DTA Switzerland - Republic of Korea); the appeal is dismissed; decision appealed to the Federal Supreme Court.