Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 29 November - 5 December 2021.

  • Judgment of 18 November 2021 (A-2765/2020): Import tax; Curing of the right to be heard by the appellate authority in the present case, as full cognition; No duty-free temporary use of aircraft in the present case; Dismissal of the appeal.
  • Judgment of 3 November 2021 (A-1558/2020): Value added tax 2011-2014; discretionary assessment; In the present case, it was disputed, on the one hand, whether the requirements for a discretionary assessment were to be recognised as fulfilled and, on the other hand, if so, whether the discretionary assessment made was to be assessed as appropriate. In the present case, the complainant's accounting obviously showed major deficiencies and irregularities, which is why a discretionary assessment was appropriate. Next, as regards the review of the discretionary assessment made, the Court notes that the Court imposes a certain restraint on itself and intervenes only in the event of abuse or overstepping of the bounds of its discretion. It concludes on this point that the assessment made is not objectionable. Dismissal of the appeal.
  • Judgment of 23 November 2021 (A-5038/2020): Turnover tax; securities dealer: A broker is a person who - like a broker of evidence - is the first to prove the opportunity to conclude a contract or - like a broker of intermediaries - influences the willingness of the other contracting party to conclude a contract in the course of the contract negotiations and thus sets a causal cause for the conclusion of the contract. Since the complainant's purpose is to broker companies on a professional basis and exclusively or to a significant extent, it is deemed to be a securities dealer. Dismissal of the complaint.

Decisions in the field of administrative assistance:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
International Tax
Treaties
Value Added Tax (VAT)
Stamp Duties