Overview of the tax rulings of the Swiss Federal Administrative Court published between January 13 - 19, 2025.
- Interim rulingA-7803/2024 of 20.12.2024: VAT (1st semester 2023); provisional discretionary assessment and opening of legal proceedings: In this case, it had to be examined whether the appellant could be granted free-of-charge litigation. Overall, it should be noted that, in the opinion of the instructing judge, the appeal does not contain sufficient indications of a prospect of success. The appellant's application for the granting of free legal aid must be rejected due to the lack of prospects of success.
Administrative Assistance:
Updates:
- A-3835/2023 (decision confirmed by the Federal Supreme Court in its ruling of 19.12.2024 (9C_361/2024))
- A-5826/2022 (decision partially confirmed by the Federal Supreme Court in its ruling of 23.12.2024 (9C_299/2024))
- A-4980/2022 (decision confirmed by the Federal Supreme Court in its ruling of 16.12.2024 (9C_433/2024))
- A-2047/2023 (decision confirmed by the Federal Supreme Court in its ruling of 02.12.2024 (9C_479/2024))
- A-3145/2021 (decision confirmed by the Federal Supreme Court in its ruling of 25.11.2024 (9C_3/2024))
- A-4565/2021 (decision partially confirmed by the Federal Supreme Court in its ruling of 28.11.2024 (9C_221/2024))
- A-4381/2022 (decision appealed to the Federal Supreme Court)
- A-582/2023 (decision overturned by the Federal Supreme Court in its ruling of 01.12.2024 (9C_370/2024))
- A-581/2023 (decision confirmed by the Federal Supreme Court in its ruling of 02.12.2024 (9C_256/2024))
- A-5527/2023 (decision appealed to the Federal Supreme Court)
Decisions are listed chronologically by publication date.
