Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of July 29 - August 4, 2019.
- Judgment of 23. July 2019 (A-5368/2018): Value added tax (VAT); tax exemption; yoga; the yoga workshops offered by the complainant are not to be exempted from the tax "in a general manner", as requested by the complainant; however, in the present case, the Federal Administrative Court examined whether the additional claims ordered by the lower instance - in view of the (new) assessment of the workshops - are void due to the protection of legitimate expectations; the concrete circumstances of the facts lead to the conclusion "that the complainant is to be protected in her legitimate expectation that the repayments concerning the years 2010 (Fr. 17,267.40) and 2011 (Fr. 11,980.95) in the total amount of Fr. 29,248.35 were rightly made." (E. 5.6.) The appeal is upheld in this amount, but otherwise dismissed.
- Judgment of 11 July 2019 ( A-5865/2017): Customs; determination of the tariff heading relating to imports of meat; the appeal is upheld in part but dismissed for the remainder.
- Judgment of 23 July 2019 ( A-5340/2018): Customs; Dispatch of volatile organic compounds (VOCs); the appeal is dismissed.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 29 June 2018 (A-5741/2017): Administrative assistance DTA Switzerland - Netherlands (NL); the appeal is upheld, decision confirmed by the Federal Supreme Court in its judgment of 9 July 2019 (2C_616/2018).
- Judgment of 29 May 2019 (A-3095/2018): Administrative assistance DTA Switzerland - Netherlands (NL); the appeal is dismissed.
Decisions are listed chronologically by publication date.
