Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 6 - 12 December 2021.
Decisions in the field of administrative assistance:
- Judgment of 24 November 2021 (A-5676/2020): Administrative assistance DTA CH-ES; rejection of the FTA's request for revision or reconsideration; appeal upheld (finding that the final ruling was unlawful).
- Judgment of 2 December 2021 (A-1761/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.
- Judgment of 29 November 2021 (F-5998/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal.
- Judgment of 15 November 2021 (A-649/2021): Administrative assistance DTA CH-FR; appeal dismissed; newly appealed to the Federal Supreme Court.
- Judgment of 11 November 2021 (A-5993/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal; newly appealed to the Federal Supreme Court.
- Judgment of 20 October 2021 (A-3565/2020): Administrative assistance DTA CH-IN; dismissal or non-receipt of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
- Judgment of 18 October 2021 (F-5749/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Decisions are listed chronologically by publication date.
