Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 10 - 16 September 2018.
- Judgment of 12 July 2018 (A-2834/2018): Value Added Tax (VAT); the notice of appeal does not meet the formal requirements under Art. 52 para. 1 VwVG. Since the complainant has not improved her submission in time (or has not provided proof of timeliness), even after an appropriate grace period has been set, the complaint will not be considered. Decision contested at the Federal Supreme Court.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 7 September 2017 (A-2540/2017): Administrative assistance (DTA Switzerland - India); the decision was confirmed by the Federal Supreme Court in its ruling of 2 August 2018 (2C_819/2017) (cf. our contribution of 2 September 2018)
- Judgment of 31 October 2016 (A-5506/2015): Administrative assistance (DTA Switzerland - USA); the decision was confirmed by the Federal Supreme Court in its ruling of 6 August 2018 (2C_1043/2016) (cf. our contribution of 2 September 2018)
Decisions are listed chronologically by publication date.
