Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 17 - 23 September 2018.
- Judgment of 5 September 2018 (A-5996/2017): Declaration of origin; subsequent claim for import duties.
- Judgment of 2 August 2018 (A-6229/2016) / Judgment of 2 August 2018 (A-6236/2016) / Judgment of 2 August 2018 (A-6248/2016) / Judgment of 2 August 2018 (A-6197/2016:) Value Added Tax (VAT); subjective tax liability; osteopathy; for details on these decisions see our contribution of 26 August 2018; decisions challenged at the Federal Supreme Court.
- Judgment of 2 July 2018 (A-713/2017): Value Added Tax (VAT); refund of VAT (1 January 2012 - 31 December 2012); for details on this decision, see our article of 22 July 2018; decision appealed to the Federal Supreme Court.
- Judgment of 7 March 2018 (A-5817/2017): Customs; release of seized assets; for details on this decision, see our article of 25 March 2018; decision confirmed by the Federal Supreme Court in its ruling of 22 August 2018 (2C_378/2018).
- Judgment of 30 May 2017 (A-2798/2016): Value added tax (output ratio); for details on this decision, see our contribution of 11 June 2017; decision appealed to the Federal Supreme Court.
- Judgment of 5 April 2017 (A-6231/2016): Value added tax (subjective tax liability); for details on this decision, see our article of 4 June 2017; decision reversed by the Federal Supreme Court in its ruling of 21 August 2018 (2C_476/2017).
- Judgment of 7 September 2018 (A-1742/2018): Import of works of art/customs deposit.
- Judgment of 7 September 2018 (A-1751/2018): Import of works of art/customs deposit.
- Judgment of 7 September 2018 (A-2237/2018): Import of works of art/customs deposit.
- Judgment of 4 September 2018 (A-5162/2017): Value added tax (VAT); educational and research cooperation; sovereign activity.
- Judgment of 6 September 2018 (A-5649/2017; A-5657/2017): Value added tax (VAT); tax periods 2007 - 2012; discretionary assessment; tax succession.
- Judgment of 11 September 2018 (A-5688/2015): Customs; final customs clearance of a consignment of technical ethyl acetate under export procedure.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 17 August 2018 (A-5687/2017): Administrative assistance (DTA Switzerland - Netherlands); decision contested at the Federal Supreme Court.
- Judgment of 2 August 2018 (A-5647/2017): Administrative assistance (DTA Switzerland - Sweden); the Federal Supreme Court did not uphold the decision in its ruling of 27 August 2018 (2C_672/2018) (cf. our contribution of 9 September 2018).
- Judgment of 19 July 2018 (A-5936/2017): Administrative assistance (DTA Switzerland - Russia); the Federal Supreme Court did not uphold the appeal in its ruling of 4 September 2018 (2C_680/2018) (cf. our contribution of 16 September 2018).
- Judgment of 11 September 2018 (A-6604/2017): Administrative assistance (DTA Switzerland - Spain).
- Officially published decisions:
- Extract from the judgment A-128/2017 of 29 March 2018 (BVGE 2018 III/2): Exemption from customs duties for deliveries of goods in the field of animal welfare; interpretation of the law; for details on this decision, see also our article of 15 April 2018.
Decisions are listed chronologically by publication date.
