Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 October 2018.
- Judgment of 27 September 2018 (A-2788/2018): Value added tax (VAT); freezing order; the justification for the freezing order was at least probable at the time of its issue, as it was based on the information provided in the taxpayer's registration; the taxpayer has not paid tax amounts owed which were based on a previous comparable activity (restaurant business) and the FTA was issued a bankruptcy loss certificate, which is why the FTA was entitled to assume without further ado at the time of the order that the timely payment of the taxes was at risk; dismissal of the appeal
- Judgement of 22 August 2018 (A-1951/2017): Withholding tax; refund; DTA Switzerland - UK; refund of withholding tax on a dividend; economic justification of the recipient denied (for details see our contribution of 9 September 2018); decision appealed to the Federal Supreme Court.
- Judgment of 18 January 2018 (A-2932/2017): Customs, non-application for reconsideration; cf. our contribution of 11 March 2018; decision confirmed by the Federal Supreme Court in its ruling of 10 September 2018 (2C_191/2018); cf. our contribution of 7 October 2018.
- Judgment of 25 January 2017 (A-7678/2015): Value Added Tax (VAT); Decision partially confirmed by Federal Supreme Court in its ruling of 18 September 2018 (2C_240/2017); see for details the article below dated 30 September 2018.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 26 September 2018 (A-6918/2017): Administrative assistance (DTA Switzerland - Japan); the appeal is dismissed.
Decisions are listed chronologically by publication date.
