Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week 22 - 28 July 2019.
- Judgement of 23 May 2019 (A-2764/2018): Customs; use of an uncleared and untaxed vehicle; Art. 36 ZV does not require vehicle rental from any company, but rental from an effective "rental company" (E 5.3.3); according to Art. 70 para. 2 letter a ZG, the person who brings goods across the customs border or has goods brought across the customs border is also a customs debtor - and consequently also the lessee of the vehicle; ownership of the object is not presumed (E 5.3.5); the complaint is rejected if it can be substantiated.
- Judgment of 16 May 2019 (A-1623/2018): Withholding tax (payments in kind); the Federal Supreme Court did not uphold the appeal in its judgment of 21 June 2019 (2C_575/2019).
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 10 July 2019 (A-837/2019): Administrative assistance DTA Switzerland - India (IN); the appeal is upheld in so far as it is admissible and rejected for reassessment by the lower instance.
Decisions are listed chronologically by publication date.
