Decisions of the Swiss Federal Administrative Court (CW 40 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 28 September - 4 October 2020.

Judgment of 1 September 2020 (A-88/2020): Automatic exchange of information; dismissal of the complaint of the person obliged to report; new appeal to the BGer (see our contribution of 20 September 2020).
Judgment of 30 April 2020 (A-2978/2019): VAT; donation or fees for publicity services; decision confirmed by the Federal Supreme Court (see our contribution of 27 September 2020).
Judgment of 19 August 2020 (A-700/2020): Radio and television reception fees; elimination of the legal proposal; the appeal is dismissed; decision appealed to the Federal Supreme Court.
Sentence of 22. September 2020 (A-1436/2020): VAT; input tax deduction on demolition work; The appellant purchased a factory building and took over the already existing leases, most of them with option, from the previous owner; The lower instance argued that the land had already been purchased with the intention of demolishing the existing building and constructing a residential development, and therefore the input tax deduction should be refused; According to the BVGer, in the complainant's view, the building was acquired during the operating phase and it was also continued to be operated as a business; if the building is subsequently demolished by the complainant, this process is part of the demolition phase of the building that is currently still being used or is being used for business purposes. If the building is subsequently demolished by the complainant, this process belongs to the demolition phase of the building currently still being used or operated for business purposes; the complainant is entitled to deduct input tax on the demolition costs accordingly; approval of the complaint.

Decisions in the field of administrative assistance:

Judgement of 31 August 2020(A-3734/2017): Administrative assistance DTA Switzerland-India; the appeal is upheld on one point, dismissed for the remainder; decision again appealed to the Federal Supreme Court (cf. our contribution of 27 September 2020)