Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 August 2018.
- Judgment of 6 August 2018 (A-3678/2016): Value added tax (VAT); chiropractic services, licensing.
- Judgment of 6 August 2018 (A-3677/2016): Value added tax (VAT); chiropractic services, registration.
- Judgment of 9 August 2018 (A-6860/2017): Customs duties; Outward processing arrangements.
- Judgment of 3 May 2017 (A-4061/2016): Direct federal tax (place of assessment); the ruling of the Federal Administrative Court was overturned by the Federal Supreme Court in its decision of 16 July 2018 (2C_546/2017) (see our article of 5 August 2018).
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 9 November 2016 (A-1683/2016): Administrative assistance; extension and supplementation of a licence under Art. 271 SCC; decision confirmed by the Federal Supreme Court in its ruling of 29 June 2018 (2C_1156/2016)
- Judgment of 2 August 2018 (A-5647/2017): Administrative assistance (DTA Switzerland - Sweden); the appeal is dismissed.
- Judgment of 19 July 2018 (A-5936/2017): Administrative assistance (DTA Switzerland - Russia); the appeal is dismissed
- Judgment of 5 July 2017 (A-778/2017): Administrative assistance (DTA Switzerland - India); decision confirmed by the Federal Supreme Court in its ruling of 17 July 2018 (2C_648/2017); cf. also our contribution of 5 August 2018.
- Judgment of 21 June 2018 (A-2323/2017): Administrative assistance (DTA Switzerland - France); the Federal Supreme Court did not respond to the appeal lodged against this decision in its ruling of 13 July 2018 (2C_588/2018) (cf. our contribution of 12 August 2018).
Officially published decisions:
- Extract from the judgment A-7596/2016 of 23 February 2018 (BVGE 2018 III/1): International administrative assistance. Anti-fraud agreement; reservation of the principle of speciality; for details on this decision, see also our contribution of 11 March 2018.
Decisions are listed chronologically by publication date.
