Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 5 to 11 August 2019.
- Judgment of 17 July 2019 (A-5273/2018): Customs; tariff classification, proof of origin.
- Judgment of 26 September 2018 (A-1133/2018): Value Added Tax (VAT); Discretionary assessment (2010 - 2013); Decision confirmed by BGer in its judgment of 21 December 2018 (2C_1010/2018).
- Judgment of 18 January 2018 (A-2932/2017): Customs; Customs, non-application for reconsideration; Decision confirmed by BGer in its judgment of 10.09.2018 (2C_191/2018)
- Judgment of 12 June 2018 (A-3735/2017): Stamp duty; emission duty; remission; decision confirmed by BGer in its judgment of 10 August 2018 (2C_621/2018).
- Judgment of 19 April 2018 (A-3554/2017): Stamp duties; issue duty; decision confirmed by BGer with judgment of 12 March 2019 (2C_447/2018).
- Judgement of 2 July 2018 (A-713/2017): VAT; refund of VAT; 1 January 2012 - 31 December 2012; decision confirmed by BGer in its judgement of 8 May 2019 (2C_767/2018).
- Judgment of 8 November 2017 (A-5410/2016): Value added tax (discretionary assessment 1st quarter 2000 - 3rd quarter 2004); decision partially confirmed by BGer in its judgment of 16.04.2018 (2C_1069/2017)
- Judgment of 17 August 2017 (A-7749/2016): Value Added Tax (VAT); option; decision confirmed by BGer in its judgment of 23.04.2019 (2C_809/2017)
- Judgement of 31 January 2017 (A-2122/2016): Withholding tax; reclaim of the withholding tax in accordance with the DTA Switzerland - Netherlands (NL); decision confirmed by BGer in its judgement of 18.07.2018 (2C_284/2017).
- Judgment of 19 December 2016 (A-3502/2016): Value added tax (1st quarter 2010 to 4th quarter 2013) (tax avoidance); Decision confirmed by BGer by judgment of 5 October 2018 (2C_119/2017).
- Judgment of 10 November 2016 (A-825/2016): Customs duties; additional claim of 31 March 2015; customs treatment of the aircraft [description]; decision partially confirmed by BGer in its judgment of 17 September 2018 (2C_25/2017).
- Judgement of 29 June 2016 (A-790/2016): International tax law; International withholding tax; Calculation of shares according to Art. 28 IQG; Decision confirmed by BGer in its judgement of 17.03.2017 (2C_654/2016).
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 7 September 2017 (A-2540/2017): Administrative assistance DTA Switzerland - India (IN); decision confirmed by the Federal Supreme Court in its judgement of 02.08.2018 (2C_819/2017)
- Judgment of 3 August 2017 (A-1499/2017): Administrative assistance DTA Switzerland - Germany (DE); decision confirmed by the Federal Supreme Court in its ruling of 29.10.2018 (2C_695/2017).
- Judgment of 5 July 2017 (A-778/2017): Administrative assistance DTA Switzerland - India (IN); decision confirmed by the Federal Supreme Court in its judgment of 17.07.2018 (2C_648/2017).
- Judgment of 19 July 2018 (A-5936/2017): Administrative assistance DTA Switzerland - Russia (RU); decision confirmed by the Federal Supreme Court in its judgment of 04.09.2018 (2C_680/2018).
- Judgement of 2 July 2018 (A-3715/2017): Administrative assistance DTA Switzerland - India (IN); decision confirmed by the Federal Supreme Court in its judgement of 21.12.2018 (2C_619/2018)
- Judgement of 6 July 2017 (A-1674/2016): Administrative assistance DTA Switzerland - Netherlands (NL); decision confirmed by BGer in judgement of 09.04.2018 (2C_646/2017).
- Judgment of 27 February 2017 (A-4353/2016): Administrative assistance DTA Switzerland - France (FR); decision confirmed by the Federal Supreme Court in its ruling of 28 March 2017 (2C_297/2017).
- Judgement of 9 November 2016 (A-1683/2016): Administrative assistance DTA Switzerland - USA; extension and supplementation of a licence in accordance with Art. 271 StGB; decision confirmed by the Federal Supreme Court in its judgement of 29.06.2018 (2C_1156/2016).
- Judgment of 30 July 2019 (A-7022/2017): Administrative assistance DTA Switzerland - France (FR); decision confirmed by the Federal Supreme Court in its ruling of 09.04.2018 (2C_646/2017).
- Judgment of 30 July 2019 (A-3424/2019): Administrative assistance DTA Switzerland - Italy (IT); the appeal is dismissed.
- Judgment of 30 July 2019 (A-2618/2019): Administrative assistance DTA Switzerland - France (FR); the appeal is dismissed.
Decisions are listed chronologically by publication date.
