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 August 22, 2018 (A-4013/2018): Mehrwertsteuer (MWST); Sprungbeschwerde; Vorsteuerabzugskorrekturen aufgrund von versteuerten Mietumsätzen, für die nicht hätte optiert werden dürfen; Prüfung, ob die angefochtene Verfügung der Eidgenössischen Steuerverwaltung (ESTV) Gegenstand einer Sprungbeschwerde sein kann; auf die Beschwerde wird nicht eingetreten; die Beschwerde wird zuständigkeitshalber an die Vorinstanz überwiesen.
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.
