Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 November 2020.
- Judgment of 13 November 2020 (A-2373/2019): Order for supplementary claim; after a detailed examination of the case, the Court of First Instance concluded that the lower instance had insufficiently substantiated its order and had thus infringed the complainant's right to be heard. This violation could not be remedied retrospectively in the appeal proceedings either, which is why the violation of the duty to state reasons weighs heavily. Approval and rejection to the lower instance.
Non-entry decisions / administrative assistance:
- Judgement of 8 October 2020 (A-7413/2018): Administrative assistance Switzerland - USA (DBA CH - US); the information provided within the framework of administrative assistance may only be used in tax proceedings against and in accordance with Art. 26 para. 1 aDBA CH-US; the appeal is upheld in part and dismissed for the rest. The Federal Supreme Court did not respond to an appeal against this (see our article of 22 November 2020).
Decisions are listed chronologically by publication date.
