Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 August 2021.
- Ruling of 19 July 2021 (A-2845/2020): Withholding tax; no refund of withholding tax in the present case. The company had annulled the AGM resolution and the distribution of the dividend, as the annual financial statements - after various corrections - did not show any distributable profit; The FTA ruled that the corrective entries made were irrelevant for tax purposes, as they qualified as a change to the balance sheet; It is up to the complainant to prove the existence of a nullity, and if it fails to do so, it must bear the consequences. In particular, it is up to the taxpayer to prove the existence of serious deficiencies in the accounting or capital protection regulations for the year 2010, which was not done in a legally adequate manner; dismissal of the appeal.
Decisions in the field of administrative assistance:
- Judgment of July 13, 2021 (A-6153/2020): Administrative assistance (DTA CH-FR); dismissal (newly appealed to the Federal Supreme Court).
- Judgment of 9 July 2021 (A-1023/2020): Administrative assistance (DTA CH-IN); Partial dismissal of the appeal.
Decisions are listed chronologically by publication date.
