Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of November 19 - 25, 2018.
- Judgment of 7 November 2018 (A-5863/2017): import tax (refund interest); the complaint is dismissed in so far as it is based on this.
- Judgment of 26 September 2018 (A-1133/2018): Value Added Tax (VAT); discretionary assessment; the appeal is dismissed; decision appealed to the Federal Supreme Court.
- Judgment of 20 September 2018 (A-5689/2017): Value Added Tax (VAT); group taxation; retroactive effect; the appeal is dismissed; decision appealed to the Federal Supreme Court.
- Judgment of 27 March 2018 (A-6806/2016): Value Added Tax (VAT); tax period 1/2006 - 4/2009; interior design services in connection with a property; the appeal is upheld; the decision was confirmed by the Federal Supreme Court in its ruling of 24 October 2018 (2C_375/2018) (see our contribution of 11 November 2018).
- Judgment of 5 March 2018 (A-5193/2016): Tobacco Tax; Art. 2 para. 6 of the Tobacco Tax Ordinance (TStV) the decision was confirmed by the Federal Supreme Court in its ruling of 11 October 2018 (2C_343/2018) (see our contribution of 28 October 2018).
- Judgment of 16 June 2017 (A-2888/2016): VAT; foreign sales subject to VAT vs. export; the decision was confirmed by the Federal Supreme Court in its ruling of 25 October 2018 (2C_709/2017) (see our contribution of 11 November 2018).
- Decision of 19 December 2016 (A-3502/2016): VAT 1/2010 to 4/2013); business vs. private use of a holiday home; tax evasion; decision was confirmed by the Federal Supreme Court in its ruling of 5 October 2018 (2C_119/2017) (see our contribution of 4 November 2018).
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 18 October 2012 (A-733/2017): Administrative assistance (DTA Switzerland - France); the Federal Supreme Court did not respond to the appeal lodged against this decision in its ruling of 7 November 2018 (2C_975/2018) (cf. our contribution of 25 November 2018)
- Judgment of 15 October 2018 (A-6290/2017): Administrative assistance (DTA Switzerland - Spain); the decision was appealed to the Federal Supreme Court.
- Judgment of 11 October 2018 (A-4153/2017): Administrative assistance (DTA Switzerland - Sweden); the Federal Supreme Court did not act on the appeal lodged against this decision in its ruling of 2 November 2018 (2C_955/2018) (cf. our contribution of 18 November 2018).
- Judgment of 26 September 2018 (A-6918/2017): Administrative assistance (DTA Switzerland - Japan); the Federal Supreme Court did not act on the appeal lodged against this decision in its ruling of 24 October 2018 (2C_919/2018) (cf. our contribution of 11 November 2018)
Decisions are listed chronologically by publication date.
