Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 25 June - 1 July 2018.
- Judgment of 12 June 2018 (A-3735/2017): Stamp duty; stamp duty; remission; the loss reported by the company is a real loss in terms of emission tax law, since the compulsory reserves on operationally necessary fixed assets existing on the asset 'works of art' do not have to be taken into account for determining the amount of the hidden reserves; since this loss was covered by the waivers of claims by the two shareholders, tax remission is possible within the framework of a silent restructuring, provided that there is no over-restructuring and an obvious hardship the complainant had sufficient equity capital before receiving the subsidy, since the compulsory reserves must also be taken into account for the calculation of equity capital; partial rejection of the award of a remuneration interest on the overpaid issue tax, since there was no close connection between default interest and remuneration interest at the time of the remission of the tax claim; partial acceptance of the company's complaint
- Judgment of 20 June 2018 (A-5210/2017): Value added tax (VAT); write-off decision; cost allocation.
Decisions are listed chronologically by publication date.
