Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 August - 5 September 2021.
- Judgment of 18 August 2021 (A-5736/2019): Subjective VAT liability in 2011; the indications that the services provided by the complainant under an agency contract qualify as self-employment outweigh the evidence; he also appeared to the outside world as a service provider; accordingly, the FTA was right to make a retroactive entry in the VAT register; dismissal of the appeal.
Decisions in the field of administrative assistance:
- Judgment of 24 August 2021 (A-674/2020): Administrative assistance DTA (Switzerland-USA 96); appeal partially upheld.
- Judgment of 17 August 2021 (A-1507/2020): Administrative assistance DTA (Switzerland-Sweden); appeal partially upheld.
- Judgment of 17 August 2021 (A-1502/2020): Administrative assistance DTA (Switzerland-Sweden); appeal partially upheld.
Decisions are listed chronologically by publication date.
