Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 1 - 7 October 2018.
- Judgment of 24 September 2018 (A-2495/2017): Heavy Vehicle Fee (LSVA); Refund of the LSVA in unaccompanied combined transport.
- Judgment of 23 August 2018 (A-458/2017): Withholding tax; monetary benefits (anticipation of profits), relevant estimates of the FTA; joint and several liability for withholding tax; decision appealed to the Federal Supreme Court.
- Judgment of August 2, 2018 (A-6224/2016): Value added tax (VAT); Subjective tax liability; osteopathy; for details see our article of 26 August 2018; decision appealed to the Federal Supreme Court.
- Judgment of 20 September 2018 (A-5689/2017): Value Added Tax (VAT); group taxation (retroactive effect); "in the absence of a provision for retroactive group taxation in the law or in a statutory instrument, it is not possible, even by analogous application of the [VAT Regulation (VAT)] [...] to establish the right in dispute to create a newly formed VAT group with effect from a date prior to the submission of the application for registration of the group. The appeal is dismissed.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 11 August 2018 (A-6604/2017): Administrative assistance (DTA Switzerland - Spain); decision appealed to the Federal Supreme Court.
- Judgment of 20 August 2018 (A-3407/2017): Administrative assistance (DTA Switzerland - Spain); the Federal Supreme Court did not respond to the appeal against this decision in its ruling of 11 September 2018 (2C_749/2018).
- Judgment of 25 September 2018 (A-2324/2017): Administrative assistance (DTA Switzerland - France); decision appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
