Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of January 29 - February 4, 2018.
- Judgment of 18 January 2018 (A-2932/2017): Customs, failure to respond to a request for reconsideration; the complainant was unable to prove that he was actually compelled to withdraw a complaint and that he was deceived by the Federal Customs Administration (FCA); dismissal of the complaint in so far as it was to be upheld
- Judgment of 3 October 2017 (A-5069/2016): VAT (Subjective tax liability); failure to enter an investment company as a taxable entity in the register of persons subject to VAT; interpretation of the concept of brokerage; the provisions of the Federal Tax Administration (FTA) in MBI 14 No. 5.10.1 et seq. (version 2.0) does not comply with the legal provisions of Art. 21 No. 19 of the VAT Act; the lower court wrongly refused to register the investment company as a taxable entity in the register of persons subject to VAT as of 1 January 2010; the appeal is upheld; the appellant is to be entered in the register of persons subject to VAT as of 1 January 2010; decision challenged before the Federal Supreme Court.
Decisions are listed chronologically by publication date.
