Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks from 27 July - 9 August 2020.
- Judgement of 24 October 2019 (A-2242/2018): VAT 2010-2014; Purchase tax liability in connection with services provided by a Uruguayan group company affirmed, as the latter is an independent foreign legal entity; The services provided by the VAT group are exempt financial transactions; rejection of the taxpayers' appeal; decision confirmed by the Federal Supreme Court (see our article of 26 July 2020; judgement 2C_996/2019).
- Judgement of 28 October 2019 (A-355/2018): VAT 1st quarter 2010 to 4th quarter 2011; In the present case, the conditions for appeal are not met, in particular because the misconduct of the representative (trustee) is imputed to the taxpayer; dismissal of the taxpayer's appeal; the Federal Supreme Court did not consider the subsequent appeal (see Judgement 2C_1003/2019).
Decisions in the field of administrative assistance:
- Judgement of 17 June 2020 (A-3070/2020): Administrative assistance double taxation agreement Switzerland - Italy (DTA CH-IT); the appeal will not be considered; the Federal Supreme Court (judgement 2C_561/2020) did not consider the appeal against it.
- Judgement of 7 July 2020 (A-768/2020): Administrative assistance - Double taxation agreement between Switzerland and India (DTA CH-IN); partial referral to the lower instance; the appeal is dismissed for the remainder.
Decisions are listed chronologically by publication date.
