Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of November 18 - 24, 2019.
- Judgment of 7 November 2019 (A-4542/2019): CO2 tax; reimbursement; time limit; the previous instance rightly did not respond to the late request for reimbursement.
- Judgment of 7 November 2019 (A-4506/2019): Additional claim; flat-rate heavy vehicle charge; the complaint of the company concerned is approved after the FCA has confirmed that two companies were confused in the additional claim.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 7 November 2019 (A-1948/2019): Administrative assistance; double taxation agreement between Switzerland and Sweden (DTA CH-SE); complaint dismissed.
Decisions are listed chronologically by publication date.