Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of August 26 - September 1, 2019.
- Judgment of 3 October 2017 (A-5069/2016): Value Added Tax (VAT); Subjective tax liability; decision reversed by the Federal Supreme Court in its judgment of 17 July 2019 (2C_943/2017); see our article of 25 August 2019).
- Judgment of 16 August 2019 (A-5163/2018): Customs; recovery of customs duties; the appeal is dismissed
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 5 August 2019 (A-3482/2018): Administrative assistance DTA Switzerland - India (IN); the appeal is upheld in part but dismissed for the remainder; decision appealed to the Federal Supreme Court
Decisions are listed chronologically by publication date.
