Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 January 2020.
- Judgement of 20 December 2019 (A-1426/2011): Refund of withholding tax in accordance with the double taxation agreement between Switzerland and Luxembourg (DTA CH-LU); decision confirmed by the Federal Supreme Court in its judgement of 16 December 2019 (2C_209/2017); cf. our contribution of 12 January 2020.
- Judgment of 7 January 2020 (A-6635/2018): Customs; Inward processing arrangements; compliance with time limits; The appellant failed to comply with the 60-day time limit after the expiry of the export period for lodging the settlement application and therefore lost its entitlement to inward processing arrangements The Oberzolldirektion (OZD) was right to levy the corresponding amount of duty retroactively; dismissal of the appeal.
Decisions are listed chronologically by publication date.
