Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 18 - 31 December 2017.
- Judgment of 14 November 2017 (A-907/2017): Administrative assistance (DTA Switzerland - United Kingdom); the request fulfils the formal and material requirements (for a summary, see our contribution of 10 December 2017); the Federal Supreme Court did not respond to the appeal lodged against the decision of the Federal Administrative Court in its ruling of 7 December 2017 (2C_1000/2017) (see our contribution of 7 January 2018).
- Judgment of 11 December 2017 (A-5744/2016): Refund of withholding tax (forfeiture of the right to reclaim); application for restoration of the time limit of Art. 32 para. 1 VStG (application for restoration of time limit); no obstacle through no fault of one's own within the meaning of Art. 24 para. 1 VwVG; the application for restoration of the time limit was rightly rejected by the lower instance; the appeal is dismissed.
- Judgment of 11 December 2017 (A-7088/2016): VAT 2010 - 2014 (discretionary assessment); the discretionary assessment made by the lower instance proves to be correct; the proof of inaccuracy of the estimates made by the lower instance fails; the contested objection decision proves to be lawful as a whole; the appeal is dismissed.
- Judgment of 18 December 2017 (A-904/2017): VAT; subscription tax; balance tax rate (2010 - 2013); subsequent payment of subscription tax for translation work by persons resident abroad who are not entered in the register of persons liable for VAT; the decision in the first instance proves to be in conformity with the law; the appeal is dismissed to the extent that it is admissible
- Judgment of 14 December 2017 (A-7486/2016): Customs tariff; tariff classification; the classification of mixed fruit juice concentrate under the correct tariff heading was in question; the lower instance assigned the goods in question to the correct tariff heading (2009.9030); the appeal is dismissed.
- Judgment of 19 December 2017 (A-3822/2016): Withholding tax; payment in kind in the affirmative.
- Other decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 8 December 2017 (A-4669/2016): Administrative assistance (DTA Switzerland - India).
- Judgment of 13 December 2017 (A-5982/2016): Administrative assistance (DTA Switzerland - France).
Decisions are listed chronologically by publication date.
