Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks from 13 July - 26 July 2020.
- Judgment of 11 January 2012 (C-856/2010): Special levy on assets; The lower courts correctly applied the new Asylum Act; The special levy is due in full, regardless of the assistance costs actually incurred; dismissal of the asylum seeker's appeal.
- Judgment of 7 July 2020 (A-1078/2019): Company Tax on Radio and Television (RTVA); The case was reviewed to determine whether the link between the company tax and the turnover achieved and, in the opinion of the complainant, the resulting double burden of the household and company tax on the same dwelling and appliances is lawful; The obligation to pay the company tax is based directly on the federal law, which is applicable on the basis of Article 190 of the Federal Constitution; The remaining objections were found to be in conformity with the constitution; Dismissal of the complaint by the party liable to pay the tax.
- Judgment of 17 July 2020 (A-22/2020): VAT; rate of tax; ancillary services (2013-2016); entry to the mineral bath, which is also open to the public and included in the price of hotel accommodation, is not an ancillary service within the meaning of the VAT Act; dismissal of the taxpayers' complaint.
Decisions in the field of administrative assistance:
- Judgment of 6 July 2020 (A-1510/2020): Administrative assistance double taxation agreement between Switzerland and France (DTA CH-FR); It was disputed whether UBS Switzerland AG (UBS) (continues to be a party) in the administrative assistance proceedings that have not yet been concluded and that are based on France's request for administrative assistance of 11 May 2016. In the present case, there is no interest worthy of protection on the part of UBS to challenge any further final rulings in the individual proceedings that have not yet been concluded; It is therefore not objectionable that the FTA denied UBS the party status associated with the right to appeal; Dismissal of UBS's appeal; See also the Federal Administrative Court's media releaseon the ruling.
- Judgement of 7 July 2020 (A-768/2020): Administrative assistance - Double taxation agreement between Switzerland and India (DTA CH-IN); partial referral to the lower instance; the appeal is dismissed for the remainder.
Decisions are listed chronologically by publication date.
