Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 9 December 2018.
- Judgment of 21 November 2018 (A-7140/2017): Customs; inward processing traffic; the final settlement (assessment ruling) of the Directorate General of Customs (OZD) was disputed; the appeal is dismissed in its entirety.
- Judgment of 28 November 2018 (A-6436/2018): Value added tax (VAT); place of supply of services; purchase tax (2011 to 2014); the Federal Administrative Court is not functionally competent to assess the present appeal; the appeal will not be considered and will be transferred to the lower instance for further consideration as an appeal for reasons of competence.
- Judgment of 23 November 2018 (A-5044/2017): Value added tax (VAT) 2010 to 2014; management of real estate funds.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 21 November 2018 (A-381/2018): Administrative assistance (DTA Switzerland - Sweden); the complaint is partially upheld to the extent that it is upheld; one page in the enclosures to the documents intended for transmission may not be sent to the STA (Swedish Tax Agency). For the rest, the appeal is dismissed in so far as it is upheld.
- Judgment of 9 November 2018 (A-1789/2018): Administrative assistance (DTA Switzerland - Netherlands); decision contested at the Federal Supreme Court.
- Judgment of 27 November 2018 (A-6589/2018): Administrative assistance (DTA Switzerland - Netherlands); request for explanations concerning BVG ruling A-1789/2018 of 9 November 2018.
- Judgment of 12 November 2018 (A-625/2018 and A-3455/2018): Administrative assistance (DTA Switzerland - Sweden); decision contested at the Federal Supreme Court.
Decisions are listed chronologically by publication date.
