Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 27 January - 2 February 2020.
- Judgement of 15 January 2020 (A-2144/2018): VAT (1st quarter 2009 to 4th quarter 2009); The Federal Administrative Court is very reluctant to review the method and the amount of a discretionary assessment; The distribution key applied by the FTA, taking into account the number of horse boxes (division of keeping private horses and horses of third parties) is within the discretion of the authority; rejection of the taxpayers' appeal.
- Judgment of 15 January 2019 (A-2137/2018): VAT (1st quarter 2010 to 4th quarter 2012); cf. our comments on the previous judgment of 15 January 2020 (A-2144/2018).
- Judgment of 8 January 2020 (A-6248/2019): Customs Tariff; the Directorate General of Customs had rightly assigned so-called spelt husk pellets to customs tariff number 2302.3020; dismissal of the appeal by the taxable persons
Decisions are listed chronologically by publication date.
