Overview of the tax law decisions of the Swiss Federal Administrative Court published between 31 January 2022 - 6 February.
- Judgment of 20 January 2022 (A-6416/2019): Processing traffic; dismissal of the complaint of the customs debtors.
- Judgment of 21 December 2021 (A-633/2019): Withholding tax; reporting procedure; The legislature has not provided for an exception to the surrender of the withholding tax, even if a company has become the debtor and recipient of the taxable performance as a result of a merger, as in the present case. Moreover, the withholding tax law allows an application - for a refund - to be made in advance due to the dissolution of a legal entity, before the end of the calendar year in which the taxable service becomes due; dismissal of the taxpayer's appeal.
- Judgment of 12 January 2022 (A-1276/2018): International withholding tax; agreement with the UK; calculation of the shortfall in advance payments made concerning Swiss paying agents; dismissal of the appeal.
- Judgment of 12 January 2022 (A-3939/2018): International withholding tax; agreement with the UK; calculation of the shortfall in advance payments made concerning Swiss paying agents; dismissal of the appeal.
- Judgment of 25 January 2022 (A-2666/2020): remission of customs duties; dismissal of the appeal of the duty payers.
Decisions in the area of administrative assistance / non-admission:
- Judgment of January 20, 2022 (F-3036/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal.
- Judgment of 27 January 2022 (A-5238/2021): VAT 2012 to 2017; deduction of input tax; dismissal.
- Judgment of 12 January 2022 (A-727/2020): Administrative assistance DTA CH-US; dismissal of the appeal.
- Judgment of 12 January 2022 (A-900/2020; A-920/2020): Administrative assistance DTA CH-US; appeal partially upheld.
- Judgment of 11 January 2022 (A-6409/2020): Administrative assistance DTA CH-US; dismissal of the appeal.
- Judgment of 3 January 2022 (A-3696/2021): Administrative assistance DTA CH-ES; dismissal.
- Judgment of 22 December 2021 (A-3308/2020): AIA; dismissal of the appeal.
- Judgment of 22 December 2021 (A-3309/2020): AIA; dismissal of the appeal.
- Judgment of 21 December 2021 (A-1257/2021): Administrative assistance DTA CH-GR; dismissal of the appeal.
- Judgment of 22 January 2022 (A-2547/2021): Administrative assistance DTA CH-GR; dismissal of the appeal.
- Judgment of 21 December 2021 (A-1533/2018): Administrative assistance DTA CH-RU; dismissal of the appeal.
- Judgment of 21 December 2021 (A-1558/2018): Administrative assistance DTA CH-RU; dismissal of the appeal.
Decisions are listed chronologically by publication date.
