Overview of tax law decisions of the Swiss Federal Administrative Court published between November 28 - December 4, 2022:
- Judgment of November 16, 2022 (A-4164/2020): Refund of withholding tax; income due dates 2013; In its decision of September 4, 2019, the FTA rejected in its entirety the application of July 22, 2014 for refund of withholding tax in the amount of Fr. 5,829,801.25 for income due dates of the year 2013. In the present case, the lower court dismissed the complainant's refund claim in essence for failure to fulfill its duty to provide information. The complainant takes the position that the lower instance largely disregarded the facts and documents submitted and constructs a lack of right of use on the basis of media reports that do not concern it, the complainant. The Federal Administrative Court examines in detail whether the information provided by the complainant was sufficient to establish the legally relevant facts and whether the lower instance exercised its duty to investigate in a proportionate manner. The Federal Administrative Court concludes that the lower court was right to conclude that the complainant had violated its duty to provide information, the extent of which made it impossible to clarify the legally relevant facts. The appeal is dismissed.
- Judgment of 22 November 2022 (A-2094/2022): Value added tax; financial intermediation (tax periods 2012 to 2016); The taxpayer's own interest in the conclusion of the share purchase agreement between B. and E. (subsidiary), which was rightly determined by the lower court, precludes financial intermediation exempt from tax within the meaning of Art. 21 para. 2 item 19 lit. e VAT Act. In the absence of an exceptional circumstance, the complex of services rendered against payment in connection with the "commission agreement" with B. is taxable. Dismissal of the appeal.
Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):
Decisions are listed chronologically by publication date.
