Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 November 2020.
- Judgment of 27 October 2020 (A-270/2019): Direct representation; Correction of input tax deduction; Assessment of subsidies; The disputed issues in the present case were, on the one hand, the correct assessment, for the purposes of correcting the input tax deduction, of subsidies granted by public institutions to the complainant and, on the other hand, the correct classification of the services, i.e. whether they were to be considered as having been carried out by the complainant and were taxable. On both points, the Federal Administrative Court concludes that the appeal must be dismissed.
Non-entry decisions / administrative assistance:
- Judgement of 3 November 2020 (A-6497/2918): Administrative assistance DTA Switzerland-France; the appeal is dismissed, whereby the FTA must make a reference to the principle of speciality.
- Judgement of 27 October 2020 (A-4876/2019, A-4877/2019): Switzerland - India administrative assistance (DTA CH-IN); the appeal is partially upheld. Decision appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
