Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 16 to 22 September 2019.
- Judgement of 16 August 2019 (A-4682/2018): Withholding tax; assessment of the consequences of withholding tax for the dividends for the financial years 2009, 2010 and 2011; the dividend for the financial year 2009 or the corresponding withholding taxes were not the subject of the collection; the first-time inclusion of this matter in the objection decision represents an inadmissible extension of the proceedings; in addition, the Federal Supreme Court considers that the offsetting in respect of the 2010 and 2011 dividends is not appropriate; the appeal is partially upheld, insofar as it is to be upheld.
- Judgement of 25 September 2017 (A-3061/2015): Withholding tax; decision confirmed by BGer with judgement of 22 August 2019 (2C_936/2017); cf. our contribution of 15 September 2019.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of September 6, 2019 (A-1146/2019): Administrative assistance DTA Switzerland - France (FR); the appeal is partially upheld, but otherwise dismissed; decision appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
