Decisions of the Swiss Federal Administrative Court (CW 33 - 2019 )

Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of August 12 - 18, 2019.

• Judgment of 28 January 2015 (A-1878/2014): Withholding tax; interest on arrears; decision partially confirmed by BGer in its judgment of 24 July 2017 (2C_197/2015).

• Judgment of 5 August 2019 (A-2861/2019): Value added tax (VAT); VAT; deadline for recovery of costs.

• Judgment of 25 January 2017 (A-7678/2015): refund of value added tax (VAT) in connection with radio and television reception fees; decision partially confirmed by BGer in its judgment of 18 September 2018 (2C_240/2017).

• Judgment of 9 August 2016 (A-6671/2015): Value added tax (1.1.2008 - 31.12.2012; cost premium/leadership commission co-insurance; decision partially confirmed by BGer in its judgment of 20.02.2019 (2C_833/2016).

• Judgement of 5 August 2016 (A-6381/2015): VAT; tax object (2013); decision confirmed by BGer with judgement of 06.04.2018 (2C_826/2016)

• Judgement of 18 May 2016 (A-5673/2015): Withholding tax (registration procedure); decision confirmed by BGer with judgement of 10 August 2017 (2C_597/2016).

• Judgment of 9 May 2016 (A-5065/2015): Value added tax (VAT); 3rd quarter 2011 to 4th quarter 2013; tax on deposits; decision partially confirmed by BGer in its judgment of 16 October 2017 (2C_537/2016).

• Judgment of 10 March 2016 (A-7678/2015): interim decision; value added tax (VAT); refund of VAT in connection with radio and television reception fees; decision confirmed by BGer in its judgment of 17 November 2016 (2C_373/2016).

• Judgment of 20 January 2016 (A-5099/2015): VAT; input tax deduction; decision confirmed by BGer in its judgment of 27 October 2017 (2C_166/2016).

• Judgement of 17 December 2015 (A-5361/2013): withholding tax; decision confirmed by BGer with judgement of 21 November 2017 (2C_123/2016).

• Judgment of 10 November 2015 (A-4118/2015): Value added tax (VAT); membership fees; decision confirmed by BGer in its judgment of 2 May 2017 (2C_1104/2015).

• Judgment of 6 November 2015 (A-3008/2015): VAT (1998-2003); judicially confirmed claims (res iudicata); second course of law; the BGer did not respond to the complaint by decision of 11.01.2016 (2C_4/2016)

• Judgement of 17 August 2015 (A-578/2015): withholding tax; decision partially confirmed by BGer with judgement of 24 July 2017 (2C_843/2015).

• Judgement of 26 March 2015 (A-719/2013): Withholding tax; withholding tax (right of use, proper accounting, ruling); decision confirmed by BGer with judgement of 15 September 2016 (2C_404/2015).

• Judgment of 12 March 2015 (A-7176/2014): Value added tax (VAT); 4th quarter 2006 to 4th quarter 2009; decision confirmed by BGer in its judgment of 24 November 2016 (2C_326/2015).

• Judgment of 16 June 2017 (A-2888/2016): Value Added Tax (VAT); 2010-2013; decision confirmed by BGer in its judgment of 25.10.2018 (2C_709/2017)

• Judgement of 3 May 2017 (A-362/2017): Value added tax (VAT); 1st semester 2010 to 2nd semester 2014; right of recourse; decision confirmed by BGer with judgement of 01.02.2018 (2C_543/2017).

• Judgment of 22 February 2017 (A-239/2016): Value Added Tax (VAT); 2012; decision confirmed by BGer in its judgment of 8 March 2018 (2C_313/2017).

• Judgement of 29 August 2016 (A-2902/2014): Withholding tax; refund; DTA Switzerland - Italy (I); decision partially confirmed by BGer with judgement of 05.04.2017 (2C_964/2016).

• Judgment of 11 November 2015 (A-2991/2014): Value added tax (VAT); change in accounting method; 2010; principle of good faith; decision confirmed by BGer in its judgment of 26 April 2017 (2C_1120/2015).

• Judgement of 17 April 2018 (A-6785/2016): withholding tax; decision partially confirmed by BGer with judgement of 05.10.2018 (2C_470/2018)

• Judgment of 27 March 2018 (A-6806/2016): Value Added Tax (VAT); Decision confirmed by BGer by judgment of 24 October 2018 (2C_375/2018).

• Judgment of 5 March 2018 (A-5193/2016): tobacco tax; decision confirmed by BGer in its judgment of 11 October 2018 (2C_343/2018).

• Judgment of 2 March 2017 (A-5433/2015): Withholding tax; decision confirmed by BGer in its judgment of 13 December 2018 (2C_382/2017).

• Judgment of 22 February 2017 (A-8155/2015): Value Added Tax (VAT); Decision confirmed by BGer in its judgment of 8 March 2018 (2C_312/2017).

• Judgment of 20 February 2017 (A-4783/2015): Value Added Tax (VAT); Decision confirmed by BGer in its judgment of 23 May 2018 (2C_321/2017).

• Judgment of 29 June 2016 (A-8069/2015): Value added tax (VAT) on radio and television reception fees; decision confirmed by BGer in its judgment of 17.11.2016 (2C_687/2016)

• Judgment of 28 June 2016 (A-977/2016): Customs; Import; Decision confirmed by BGer in its judgment of 3 August 2018 (2C_721/2016).

• Judgment of 21 June 2017 (A-7117/2015): Value Added Tax (VAT); Decision confirmed by BGer in its judgment of 17.07.2017 (2C_727/2016)

• Judgement of 27 October 2015 (A-5183/2014): Withholding tax; decision confirmed by BGer with judgement of 24 March 2017 (2C_1078/2015).

• Judgement of 9 July 2015 (A-6777/2013): Withholding tax; decision partially confirmed by BGer with judgement of 24 July 2017 (2C_801/2015).

Decisions of the Federal Administrative Court in the area of administrative assistance:

• Judgement of 31 October 2016 (A-5506/2015): Administrative assistance DTA Switzerland - USA; decision confirmed by BGer in judgement of 06.08.2018 (2C_1043/2016).

• Judgement of 31 October 2016 (A-5509/2015): Administrative assistance DTA Switzerland - USA; decision confirmed by BGer in judgement of 06.08.2018 (2C_1044/2016).

• Judgement of 31 October 2016 (A-5513/2015): Administrative assistance DTA Switzerland - USA; decision confirmed by BGer in judgement of 12.06.2018 (2C_1042/2016).

• Judgement of 20 December 2017 (A-1916/2016): Administrative assistance DTA Switzerland - Sweden (SE); decision confirmed by BGer in judgement of 25.01.2018 (2C_28/2018).

• Judgement of 17 January 2018 (A-6391/2016): Administrative assistance DTA Switzerland - India (IN); decision confirmed by the Federal Supreme Court in its judgement of 07.12.2018 (2C_88/2018)

• Judgement of 25 August 2016 (A-8297/2015): Administrative assistance DTA Switzerland - USA; decision confirmed by BGer in judgement of 23.08.2017 (2C_792/2016).

• Judgement of 29 June 2016 (A-5149/2015, A-5150/2015): Administrative assistance DTA Switzerland - USA; decision confirmed by BGer in judgement of 18.12.2017 (2C_640/2016).

• Judgment of 22 February 2016 (A-688/2015): Administrative assistance DTA Switzerland - France (FR); decision confirmed by the Federal Supreme Court in its ruling of 07.04.2017 (2C_664/2015 and 2C_241/2016).

• Judgment of 22 October 2015 (A-6849/2014): Administrative assistance DTA Switzerland - France (FR); decision confirmed by the Federal Supreme Court in its ruling of 17 March 2017 (2C_1000/2015).

• Judgment of 25 September 2015 (A-6663/2014): Administrative assistance DTA Switzerland - France (FR); decision partially confirmed by the Federal Supreme Court in its ruling of 13 February 2017 (2C_954/2015).

Decisions are listed chronologically by publication date.

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