Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 11 July 2021.
- Judgment of 17 June 2021 (A-6355/2019): Customs; transit procedure; time limit; the appeal is dismissed.
- Judgments of 3 August 2020(A-2153/2019; A-2165/2019; A-2164/2019): Withholding tax; The subsequent levying of withholding tax due to the existence of a pecuniary benefit is lawful; decisions confirmed by the Federal Supreme Court (see our article of 4 July 2021).
Decisions in the field of administrative assistance:
- Judgment of 24 June 2021 (A-5424/2020): Administrative assistance (DTA CH-ES); the final ruling is found to be unlawful; it should have been issued prior to the transmission of information; appeal upheld.
- Judgment of 14 May 2021 (A-6962/2019): Administrative assistance (DTA CH-IN); dismissal of the appeal.
- Judgment of 14 May 2021 (A-7413/2018): Administrative assistance (DTA CH-US); dismissal of the appeal.
Decisions are listed chronologically by publication date.
