Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 15 - 21 October 2018.
- Judgment of 6 February 2018 (A-4401/2017): Value added tax (VAT); legal delay; even in legal delay proceedings, the person lodging the complaint must have a current interest in legal protection. This is particularly lacking if the authority obliged to take a decision decides on the merits of the case, as was the case here. The proceedings have been written off as having become irrelevant, insofar as this has been claimed.
- Judgment of 12 July 2018 (A-2834/2018): value added tax; the Federal Supreme Court, in its judgment of 24 September 2018 (2C_751/2018), did not act on the appeal lodged against this decision.
- Judgment of 10 November 2016 (A-825/2016): Customs treatment of an aircraft; additional claim order, decision partially confirmed by the Federal Supreme Court in its judgment of 17 September 2018 (2C_25/2017)
- Judgment of 5 August 2016 (A-6381/2015): Value added tax (VAT); tax object; decision confirmed by the Federal Supreme Court in its ruling of 6 April 2018 (2C_826/2016).
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 11 October 2018 (A-4153/2017): Administrative assistance (DTA Switzerland - Sweden); the appeal is upheld in part.
Decisions are listed chronologically by publication date.
