Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 28 June - 4 July 2021.
- Judgment of 10 June 2021 (A-6529/2019): LSVA; In the present case, it was disputed whether the complainant was rightly declared jointly and severally liable for the outstanding heavy vehicle fee (LSVA) in respect of its semi-trailers. In its ruling, the lower court had held the complainant liable as the owner of the trailers, even though the transports were carried out by another company for which bankruptcy proceedings had been opened. The Federal Administrative Court concluded that the lower court had rightly declared the complainant jointly and severally liable for the HVF owed by the other company on the basis of the relevant legal basis. Dismissal of the appeal.
- Ruling of 22 June 2021 (A-4326/2019): VAT (2011-2016); nullity; tax succession due to tax avoidance; whether there is tax succession pursuant to Art. 16 para. 2 VAT Act must be assessed on a case-by-case basis (company takeover). With regard to tax avoidance, the case law on direct taxes and withholding tax must be taken into account. If both companies have the same business purpose, identical boards of directors, the same landlord, the same trust office, (almost) the same website, the same employees and the same activities at the same domicile, it can be assumed that the legal structure is unusual and not comprehensible from an economic point of view. Dismissal of the complaint.
- Ruling of 26 June 2019 (A-4898/2018): value added tax (VAT); airport charges; input tax deduction (2010-2014); Newly confirmed by BGer, cf. ruling of 2 June 2021 (2C_734/2019) and our article of 20.06.2021.
- Judgment of 27 May 2020 (A-5786/2018): VAT, service purchases from abroad 2008-2009; New partially confirmed by BGer, cf.judgment of 21 May 2021 (2C_562/2020) and our article of 27.06.2021.
- Ruling of 27 May 2020 (A-5789/2018): reference tax 2008-2009 and 2010-2012; Newly confirmed by BGer, cf. ruling of 21 May 2021 (2C_562/2020) and our article of 27.06.2021.
Decisions in the field of administrative assistance:
- Judgment of 7 May 2021 (A-5034/2020): Administrative assistance; AEOI Agreement; dismissal of the appeal.
- Judgment of 16 June 2021 (A-2076/2020): Administrative assistance (DTA CH-ES); dismissal of the appeal.
- Judgment of 2 June 2021 (A-2519/2019): Administrative assistance (DTA CH-ES); dismissal of the appeal (appealed to the Federal Supreme Court).
- Judgment of 2 June 2021 (A-2527/2019): Administrative assistance (DTA CH-ES); dismissal of the appeal (appealed to the Federal Supreme Court).
- Judgment of 22 June 2021 (A-5574/2020): Administrative assistance (DTA CH-GB); dismissal of the appeal.
Decisions are listed chronologically by publication date.
