Overview of the tax rulings of the Swiss Federal Administrative Court published between July 22 - 28, 2024:
- Judgment of June 26, 2024 (A-517/2022): Withholding tax; interest (2010 - 2016); this case concerns the question of interest on an initially rejected refund of withholding tax amounts by the FTA to a recipient of taxable benefits. This can only raise the question of refund interest. In contrast to interest on arrears, interest on refunds is generally only owed if this is provided for by law. In the present case, there is no legal basis, which means that the exclusion of interest under Art. 31 para. 4 VStG also applies to refunds that were initially wrongly rejected. Dismissal of the appeal of the refund claimants.
- Judgment of July 15, 2024 (A-2103/2023): Customs; application for retroactive preferential customs clearance; decision not to intervene; dismissal of the appeal.
Updates:
- Judgment of November 6, 2023 (A-534/2022): VAT (2012 to 2017) input tax deduction, tax evasion (see our article of November 19, 2023); decision partially confirmed by the Federal Supreme Court in its ruling of June 24, 2024 ((9C_775/2023).
- Judgment of June 14, 2024 (A-1597/2022): Administrative assistance (MAC); decision appealed to the Federal Supreme Court.
Administrative assistance (incl. updates)
- Judgment of May 13, 2024 (A-4382/2022): Administrative assistance (DTA CH-IT), the FSC did not accept the appeal in its ruling of June 18, 2024 (2C_287/2024) .
- Judgment of May 13, 2024 (A-4380/2022): Administrative assistance (DTA CH-IT), the FSC did not accept the appeal in its ruling of June 18, 2024 (2C_286/2024) .
- Judgment of May 13, 2024 (A-4383/2022): Administrative assistance (DTA CH-IT), the FSC did not accept the appeal in its ruling of June 18, 2024 (2C_288/2024) .
- Judgment of May 13, 2024 (A-3204/2022): Administrative assistance (DTA CH-IT), the FSC did not accept the appeal in its ruling of June 21, 2024 (2C_289/2024) .
- Judgment of November 8, 2022 (A-2457/2021): Administrative assistance (DTA CH-FR), decision confirmed by the Federal Supreme Court in its ruling of June 12, 2024 (2C_956/2022).
Non-entry
- Judgment of June 14, 2024 (A-127/2022): Administrative assistance (MAC)
Decisions are listed chronologically by publication date.
