Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 20 - 26 January 2020.
- Judgment of 5 November 2018 (A-6642/2017): Value Added Tax (VAT); management of mortgage receivables (for details see our contribution of 18 November 2018); decision confirmed by the Federal Supreme Court in its judgment of 12 December 2019 (2C_1111/2018; see our contribution of 19 January 2020.
- Judgment of 5 December 2020 (A-2859/2019): Value Added Tax (VAT) 2011 to 2015; balance tax rate in connection with take-away (see our article of 22 December 2019 for details); decision appealed to the Federal Supreme Court.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 30 July 2018 (A-1488/2018): Administrative assistance double taxation treaty Switzerland - France (DTA CH-FR); administrative assistance to France on the identity of UBS clients; decision overturned by the Federal Supreme Court in its ruling of 26 June 2019 (2C_653/2018); see our article of 27 July 2019 and our article of 8 December 2019.
Decisions are listed chronologically by publication date.
