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:

Decisions are listed chronologically by publication date.