Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 19 - 25 July 2021.
- Judgment of 7 June 2021 (A-4770/2019): Refusal to grant access to the file concerning administrative criminal proceedings (customs); dismissal of the appeal (appealed to the Federal Supreme Court).
- Judgment of 6 June 2021 (A-953/2020): Withholding tax (levied in accordance with Art. 12 VStrR); the discretionary assessment of the pecuniary benefit made after a criminal investigation is not manifestly incorrect. Dismissal of the appeal (see our article of 20 June 2020; newly appealed to the Federal Supreme Court).
- Judgment of 23 February 2021 (A-2822/2020): Preferential clearance (originating products); Joint and several liability; The judgment was confirmed by the Federal Supreme Court, cf. judgment of 21 June 2021 (2C_302/2021) and our article of 11 July 2021.
- Judgment of 13 July 2021 (A-2828/2020): Radio reception fees; partial (in terms of amount) approval of the appeal of the person liable to pay the fee.
Decisions in the field of administrative assistance:
- Judgment of 22 June 2021 (A-5574/2020): Administrative assistance (DTA CH-GB); dismissal of the appeal (newly appealed to the Federal Supreme Court).
- Judgment of 2 June 2021 (A-2519/2019): Administrative assistance (DTA CH-ES); dismissal of the appeal (new dismissal by BGer 2C_487/2021).
- Judgment of 2 June 2021 (A-2527/2019): Administrative assistance (DTA CH-ES); dismissal of the appeal (new dismissal by BGer 2C_488/2021).
- Judgment of 13 July 2021 (A-6153/2020): Administrative assistance (DTA CH-FR); Dismissed.
Decisions are listed chronologically by publication date.
