Decisions of the Swiss Federal Administrative Court (CW 43 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 19 - 25 October 2020

Judgement of 7 September 2020 (A-6249/2018): VAT; tax periods 2011-2014; reduction in taxable income; for details see our article of 20 September 2020; decision appealed to the Federal Supreme Court.

Non-entry decisions / administrative assistance:

Judgment of 26 August 2020 (A-5740/2019): Administrative assistance Switzerland - Spain (DTA CH-ES); appeals dismissed; decision appealed to the Federal Supreme Court.
Judgment of 26 August 2020 (A-5741/2019): Administrative assistance Switzerland - Spain (DTA CH-ES); appeals dismissed; decision appealed to the Federal Supreme Court.
Judgment of 26 August 2020 (A-5743/2019): Administrative assistance Switzerland - Spain (DTA CH-ES); appeals dismissed; decision appealed to the Federal Supreme Court.
Judgment of 26 August 2020 (A-5744/2019): Administrative assistance Switzerland - Spain (DTA CH-ES); appeals dismissed; decision appealed to the Federal Supreme Court.
Judgment of 26 August 2020 (A-5737/2019): Administrative assistance Switzerland - Spain (DTA CH-ES); appeals dismissed; decision appealed to the Federal Supreme Court.
Judgment of 26 August 2020 (A-5734/2019): Administrative assistance Switzerland - Spain (DTA CH-ES); appeals dismissed; decision appealed to the Federal Supreme Court.
Judgment of 26 August 2020 (A-5727/2019): Administrative assistance Switzerland - Spain (DTA CH-ES); appeals dismissed; decision appealed to the Federal Supreme Court.
Judgement of 31 August 2020 (A-3734/2017): Administrative assistance Switzerland - India (DTA CH-IN); the appeal is upheld on one point, dismissed for the rest; the Federal Supreme Court did not consider the appeal against this decision in its judgement of 30 September 2020(2C_775/2020; 2C_790/2020) (cf. our contribution of 18 October 2020).
Judgement of 8 October 2020 (A-7413/2018): Administrative assistance Switzerland - USA (DBA CH - US); the information provided within the framework of administrative assistance may only be used in tax proceedings against and in accordance with Art. 26 para. 1 aDBA CH-US; the appeal is upheld in part and dismissed for the rest.