Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 November 2020.

  • Judgement of 22 September 2020 (A-1436/2020): VAT; input tax deduction on demolition work (see our contribution of 04.10.2020); decision newly appealed to the Federal Supreme Court.
  • Judgement of 18 September 2020 (A-7028/2018): VAT; input tax deduction; sale of treasury shares 2012-2015 (see our contribution of 11 October 2020); decision newly appealed to the Federal Supreme Court.
  • Judgment of 22 October 2020 (A-4749/2019): Withholding tax (subsequent payment); The FTA was right to locate 30% of the monetary value of the established payment with the appellant, as it is to be considered a shareholder or beneficiary of the distributing company to this extent; dismissal of the taxpayers' appeal.
  • Judgment of 22 October 2020 (A-4751/2019): similar facts as above A-4749/2019), for which reason reference is made to the relevant summary
  • Judgment of 26 October 2020 (A-4966/2018): Post-clearance recovery of customs duties following cancellation of proof of origin; dismissal of the appeal lodged by the parties liable for the duty.
  • Judgment of 9 October 2020 (A-2733/2019): Post-clearance recovery order (domestic transport by duty unpaid coach); the Court of First Instance had to clarify whether the appellant had failed to declare the coach for customs purposes or had not paid import duties on it in breach of its obligations Duty-free temporary admission of foreign means of transport for domestic transport (cabotage) for commercial purposes is in principle prohibited. Since the coach was used for domestic transport, it was subject to general customs duty at the latest at the time of domestic transport. Dismissal of the complaint of the person liable to pay duty.
  • Judgment of 26. October 2020 (A-4487/2019 and A-4488/2019): Mortgage transactions with VAT, correction of input tax deduction; B AG concludes mortgage contracts in its own name and then cedes the mortgage loan claims (without notifying the debtor) to V AG (Risk Carrier); on behalf of V AG, B AG continues to manage the ceded mortgage claims, collects the mortgage interest and forwards part of it (transfer price) to V AG after deduction of a fee for management; B AG declared the fee to date as a tax-exempt fee; the dispute is whether the entire amount remaining with B AG after the transfer price has been passed on represents a taxable fee for the management or whether a substantial part of it constitutes the so-called "transfer price". Originating (activities of B AG up to the conclusion, payment and accounting of the mortgage take place) is settled (tax-exempt fee); No legally sufficient information from the servicing agreement that the originator fee is an integral part of the fee paid to B AG; statements by B AG on the economic content of the transactions are understandable, but may not provide strict evidence of tax-reducing facts; complaint by taxpayers dismissed.

Non-entry decisions / administrative assistance:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Value Added Tax (VAT)
Withholding Tax
Treaties
International Tax