Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 21 - 27 June 2021.
- Judgment of 10 June 2021 (A-1912/2021): Value added tax 2013-2017, jump appeal; The requirements for a jump appeal are not met in the present case, as the appellant's representative in particular requested further evidence and the FTA was unable to comment on the appellant's further objections, dismissal and referral back to the lower court.
Decisions in the field of administrative assistance:
- Judgment of 1 June 2021 (A-3071/2021): Administrative assistance (DTA CH-PE); dismissal of the appeal (appealed to the Federal Supreme Court).
- Judgment of 17 August 2020 (A-4603/2019): administrative assistance (DTA CH-SE); decision confirmed by the Federal Supreme Court in judgment 2C_716/2020, see also our article of 20 June 2021.
- Judgment of 10 May 2021 (A-5662/2020): Administrative assistance DTA (CH-FR); dismissal of the appeal (new dismissal by BGer 2C_435/2021).
- Judgment of 31 May 2021 (A-6219/2020): Administrative assistance DTA (CH-FR); dismissal of the appeal.
Decisions are listed chronologically by publication date.
