Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 November 2020.
- Judgment of 28 October 2020 (A-3371/2017): Taxation of biogas; energy production; The Directorate General of Customs rightly revoked the mineral oil tax benefit for the biogas produced, as the material used did not meet the relevant conditions. Dismissal of the appeal.
- Judgment of 30 June 2020 (A-3002/2020): Dispositive correction to the judgment of 7 April 2020 (A-1105/2020)
Non-entry decisions / administrative assistance:
- Judgement of 13 October 2020 (A-4202/2017): Switzerland-India administrative assistance (DTA CH-IN); the appeal is partially upheld, but dismissed for the rest (cf. our contribution of 1 November 2020); decision appealed to the Federal Supreme Court.
- Judgement of 28 October 2020 (A-4426/2019): Switzerland - India administrative assistance (DTA CH-IN); the appeal is partially upheld. The lower instance is instructed to make marginal blackening in accordance with the considerations; the appeal is dismissed for the remainder.
- Judgment of 4 November 2020 (A-1781/2019): Administrative assistance Switzerland-France (DTA CH-FR); the appeal is dismissed.
Decisions are listed chronologically by publication date.
