Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 31 August - 6 September 2020.
- Judgment of 3 May 2019 (A-956/2019): withholding tax; rejection of the request for revision and reconsideration; dismissal of the taxpayers' complaint (see also our contributions of 27 October 2019 and 26 May 2019)
- Judgment of 12 August 2020 (A-4910/2018): Withholding tax; limitation of tax claims; notification procedure. The FTA rightly refused to allow the taxpayer to apply the reporting procedure within the group, as there are doubts about the entitlement of the new Swiss shareholder (jP) to a refund; tax avoidance (international transposition) cannot at least be ruled out. The tax claim is also not time-barred, as it does not arise when the participation is contributed to the Swiss company but only when the distribution is made. Dismissal of the taxpayers' appeal.
Decisions in the field of administrative assistance:
- Judgment of 24 August 2020 A-1866/2018): Administrative assistance Double Taxation Convention Switzerland - Spain (DTA CH-ES); The appeal is dismissed.
- Judgment of 17 August 2020 A-4603/2019): Administrative assistance Double taxation agreement Switzerland - Sweden (DTA CH-SE); partial acceptance of the appeal.
Decisions are listed chronologically by publication date.
