Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 July 2018.
- Judgment of 12 June 2018 (A-3735/2017): Stamp duties; stamp duty; issue tax; remission; the loss reported by the company is a real loss in terms of issue tax law, as the compulsory reserves on operationally necessary fixed assets on the asset "works of art" do not have to be taken into account when determining the amount of hidden reserves (for details see our contribution dated July 12, 2018); partial approval of the company's appeal; decision appealed to the Federal Supreme Court.
- Judgment of 6 July 2018 (A-2482/2017): Customs; no right of the appellant to free administration of justice because he has the necessary means of litigation. Dismissal of his complaint.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Decision of 2 July 2018 (A-3715/2017): Administrative assistance (DTA Switzerland - India); decision appealed to the Federal Supreme Court (see also our contribution of 22 July 2018).
- Judgment of 19 July 2018 (A-5652/2017; A-5659/2017): Administrative assistance (DTA Switzerland - Netherlands).
- Judgment of 29 June 2018 (A-6091/2017): Administrative assistance (DTA Switzerland - Netherlands); decision appealed to the Federal Supreme Court (cf. also our contribution of 22 July 2018).
- Decision of 29 June 2018 (A-5741/2017; A-5742/2017): Administrative assistance (DTA Switzerland - Netherlands); decision appealed to the Federal Supreme Court (see also our contribution of 22 July 2018).
Decisions are listed chronologically by publication date.
