Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 26 October - 1 November 2020.
- Judgement of 10 September 2020 (A-5288/2018): aMWSTG; input tax deduction, no tax loss; 1st quarter to 4th quarter 2009; cf. our contribution of 27 September 2020; decision appealed to the Federal Supreme Court.
- Judgment of 7 October 2020 (A-1497/2019): Tariff concession by destination for olive oil; dismissal of the appeal
Non-entry decisions / administrative assistance:
- Judgment of 7 October 2020 (A-1148/2019): Administrative assistance between Switzerland and France); dismissal of the appeal.
- Judgment of 2 September 2020 (A-1272/2019: Administrative assistance Switzerland-Spain; dismissal of the appeal; the Federal Supreme Court did not uphold the subsequent appeal (cf. 2C_801/2020).
- Judgment of 2 September 2020 (A-1342/2019: Administrative assistance Switzerland-Spain; dismissal of the appeal; the Federal Supreme Court did not uphold the subsequent appeal (cf. 2C_800/2020).
- Judgment of 10 September 2020 (A-7263/2018: Administrative assistance Switzerland-France; dismissal of the appeal; the Federal Supreme Court did not uphold the subsequent appeal (cf. 2C_809/2020).
- Judgment of 7 October 2020 (A-4202/2017): Switzerland-India administrative assistance; partial acceptance of the appeal.
Decisions are listed chronologically by publication date.
