Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 12 September 2021.
- Judgment of 26 August 2021 (A-1028/2021): VAT 2010-2014; the elements contested by the taxpayer essentially concern points that have already been conclusively assessed in the first instance(judgment A-6223/2019; see also our article of 23 August 2020), namely with regard to the asserted statute of limitations; dismissal of the appeal insofar as it is to be upheld.
- Judgment of 28 June 2021 (A-2119/2021): VAT (2011-2014); fee reduction; In the present proceedings, the Federal Administrative Court had to examine whether the conditions for a subsequent amendment of the VAT (domestic tax) were met in the present case. Specifically, the issue was whether the payments made on the part of the complainant could be considered refunds. After a thorough review of the facts, the Federal Administrative Court came to the conclusion that the complainant was not able to prove that there had actually been a reduction in remuneration. Therefore, no subsequent amendment of the VAT debt was appropriate. Dismissal of the appeal; appealed to the Federal Supreme Court.
- Judgment of 31 August 2021 (A-169/2020): Import tax; application for remission; In the present proceedings, the Federal Administrative Court had to examine whether the conditions for remission of the import tax due to bankruptcy of the importing (commissioned) company, which should have paid the import tax, were met. After a thorough review of the facts, the Federal Administrative Court came to the conclusion that the complainant had taken a personal business risk, which it had to take into account, and that a remission of the tax at a later date was therefore not justified. Dismissal of the appeal.
Decisions in the field of administrative assistance:
- Judgment of 23 August 2021 (A-5579/2020): Administrative assistance (DTA CH-FR); appeal dismissed.
- Judgment of 13 August 2021 (A-5964/2019): Administrative assistance (DTA CH-IN); appeal partially upheld; new decision appealed to the Federal Supreme Court.
- Judgment of 11 August 2021 (A-2772/2021): Administrative assistance (DTA CH-FR); In the present proceedings, it was examined whether the requirements for a revision of the judgment A-1783/2019 are fulfilled and what effects such a declaration of nullity would have. The court concludes that direct information of the person entitled to appeal pursuant to Art. 14 para. 4 StAhiG was not permissible in the present case. Partial approval of the FTA's appeal and amendment of the ruling A-1783/2019 of 19 May 2021; new appeal to the Federal Supreme Court.
- Judgment of 25 August 2021 (F-1315/2021, F-1316/2021): Administrative assistance (DTA CH-FR); dismissal of the appeals.
Decisions are listed chronologically by publication date.
