Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 26 November - 2 December 2018.
- Judgment of 6 April 2017 (A-882/2016): Tabaksteuer, Änderung der Tabaksteuerverordnung (TStV) vom 29. April 2015; the appeal brought before the Federal Supreme Court or the proceedings were dismissed by judgment of 13 November 2018 (2C_454/2017).
- Judgment of 6 March 2017 (A-8069/2015): Value Added Tax (VAT); refund of VAT levied on radio and television licence fees; decision overturned by the Federal Supreme Court in its judgment of 2 November 2018 (2C_355/2017); for details see our article of 18 November 2018.
- Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 12 November 2018 (A-625/2018 and A-3455/2018): Administrative assistance (DTA Switzerland - Sweden); the Federal Supreme Court did not act on the appeal against this decision in its ruling of 7 November 2018 (2C_975/2018) (cf. our contribution of 25 November 2018).
- Judgment of 3 August 2017 (A-1499/2017): Administrative assistance (DTA Switzerland - Germany); decision confirmed by Federal Supreme Court in its ruling of 29 October 2018 (2C_695/2017); for details, see our contribution of 18 November 2018.
- Judgment of 20 November 2018 (A-6895/2017): Administrative assistance (DTA Switzerland - Finland); the appeal is dismissed with regard to the consequences of the costs, but otherwise upheld.
Decisions are listed chronologically by publication date.
