Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 11 November 2018.
- Judgment of 29 October 2018 (A-6828/2017): Stamp duty (issue duty); according to the Federal Administrative Court, the complainant only received the nominal value of the new shares as consideration in terms of issue duty. Accordingly, the exemption of Art. 6 para. 1 subpara. h StG applies to the extent that the amount paid exceeds CHF 1,000,000; the appeal is partially upheld.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 18 October 2018 (A-733/2017): Administrative assistance (DTA Switzerland - France); the appeal is dismissed
Decisions are listed chronologically by publication date.
