Overview of tax law decisions of the Swiss Federal Administrative Court published between August 1 - 7, 2022:

  • Judgment of July 5, 2022 (A-4263/2020): Withholding tax (pecuniary benefit); in the absence of a written contract and solicitation of offers as well as a recognizable disproportion of performance and consideration between the related parties, the qualification of an inflated invoice for renovation work not carried out as a pecuniary benefit is confirmed. The approval of the notification procedure is ruled out for the complainant, since her claim for restitution cannot be readily determined and there are serious doubts as to her entitlement to restitution. The appeal is dismissed insofar as it is upheld.
  • Judgment of June 22, 2022 (A-4940/2020): Company tax for radio and television (RTVG); the taxpayer is upheld insofar as the tariff gradation stipulated in aArt. 67b para. 2 RTVV proves to be unconstitutional in the present case. However, this provision must also be applied in the present case, as non-application would have serious consequences and would not be proportionate. For this reason, the tax demand for radio and television for the year 2020 addressed to the complainant is not to be reduced and the contested order is to be confirmed. Accordingly, the appeal by the taxpayer is to be partially upheld, but otherwise dismissed; newly appealed to the Federal Supreme Court.
  • Judgment of 26 July 2022 (A-4453/2021): VOC levy; dismissal of the appeal.

Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Treaties
International Tax
Withholding Tax
Other Taxes