Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 28 January - 3 February 2019.
- Judgment of 26 September 2018 (A-1133/2018): Value Added Tax (VAT); Discretionary assessment (2010 - 2013); decision confirmed by the Federal Supreme Court in its ruling of 21 December 2018 (2C_1010/2018), see our article of 27 January 2019.
- Judgment of 23 January 2019 (A-714/2018): Subsequent claim order / import of artworks; for details on this decision see our detailed article of February 3, 2019.
- Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 11 January 2019 (A-3555/2018): Administrative assistance (DTA Switzerland - Netherlands); the appeal is dismissed.
- Judgment of 21 November 2018 (A-381/2018): Administrative assistance (DTA Switzerland - Sweden); the Federal Supreme Court did not respond to the appeal with its decision of 21 December 2018 (2C_1099/2018) (cf. our contribution of 20 January 2019).
- Judgment of 2 July 2018 (A-3715/2017): Administrative assistance (DTA Switzerland - India); decision confirmed by the Federal Supreme Court in its ruling of 21 December 2018 (2C_619/2018); cf. our contribution of 27 January 2019.
- Judgment of 22 January 2018 (A-2327/2017): Administrative assistance (DTA Switzerland - France); the appeal is dismissed.
Decisions are listed chronologically by publication date.
