Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 27 August - 2 September 2018.
- Judgment of 23 August 2018 (A-458/2017): Withholding tax (VSt); the appeal is dismissed.
- Judgment of 22 August 2018 (A-4013/2018): Value added tax (VAT); appeal; corrections to input tax deductions due to taxed rental turnover for which no option should have been exercised; examination of whether the contested decision of the Federal Tax Administration (FTA) can be the subject of an appeal; the appeal is not upheld; the appeal is referred to the lower instance for jurisdiction.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 2 August 2018 (A-5647/2017): Administrative assistance (DTA Switzerland - Sweden); the appeal is dismissed; decision appealed to the Federal Supreme Court.
- Judgment of 19 July 2018 (A-5936/2017): Administrative assistance (DTA Switzerland - Russia); the appeal is dismissed; decision appealed to the Federal Supreme Court
- Judgement of 31 October 2016 (A-5509/2015): Administrative assistance (DTA Switzerland - USA); the appeal is dismissed; decision confirmed by the Federal Supreme Court in its ruling of 6 August 2018 (2C_1044/2016); cf. our contribution of 2 September 2018.
- Judgment of 21 August 2018 (A-4154/2017): Administrative assistance (DTA Switzerland - India); the appeal is dismissed.
- Judgment of 20 August 2018 (A-3407/2017): Administrative assistance (DTA Switzerland - Spain); the four complaints are partially admissible.
Decisions are listed chronologically by publication date.
