Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 5 - 11 October 2020.
- Judgement of 18 September 2020 (A-7028/2018): VAT; input tax deduction; sale of own shares (2012-2015); under VAT law, trading in own shares is deemed to be a capital contribution (non-remuneration pursuant to Art. 18. para. 2 let. e VAT Act) as long as the company does not engage in systematic trading in its own shares with the aim of generating income or profit (securities trading, tax-exempt turnover); approval of the appeal.
- Judgement of 7 May 2019 (A-3193/2018, A-3194/2018): Imports of biodiesel; part of the additional tax claims (mineral oil tax, mineral oil tax surcharge, import tax) determined by the lower court was unlawful; partial approval of the appeal; decision partially confirmed by the Federal Supreme Court (see our contribution of 27 September 2020).
Decisions in the field of administrative assistance:
- Judgement of 10 September 2020 (A-7263/2018): Administrative assistance DTA Switzerland - France; the appeal is dismissed; decision appealed to the Federal Supreme Court (cf. our contribution of 27 September 2020)
- Judgment of 17 June 2020 A-5146/2018): Administrative assistance DTA Switzerland - Finland; the appeal is dismissed; the Federal Supreme Court did not uphold the appeal (cf. our contribution of 4 October 2020).
Decisions are listed chronologically by publication date.
