Decisions of the Swiss Federal Administrative Court (CW 51-52 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 20 - 31 December 2021.

Judgment of 8 December 2921 (A-2599/2020): Customs law; import tax; the FCA was right to demand payment of import duties on a horse transporter; there was no temporary importation. Dismissal of the appeal.
Judgment of 8 December 2021 (A-723/2021): Company levy for radio and television (RTVA, year 2020); dismissal of the appeal.
Judgment of 8 December 2021 (A-6143/2020): corporate levy for radio and television (RTVA, year 2019); dismissal of the appeal.
Judgment of 3 December 2021 (A-6752/2017): International withholding tax; agreement with the UK; calculation of the shortfall to be assumed by the complainant paying agent within the meaning of Art. 28 of the Federal Act on International Withholding Tax; dismissal of the appeal.
Ruling of 21 December 2021 (A-6454/2020): VAT; advance payments / payments on account (2014 to 2017); The dispute was the qualification of advance payments for consultancy services for VAT purposes, i.e. whether these are to be qualified as security payments/deposit payments that are irrelevant for VAT purposes, at least for the time being. The payments in question qualify as taxable advance payments, which are subject to VAT at the time of receipt, as they have an intrinsic economic connection to the advisory services. Dismissal of the appeal.

Decisions in the field of administrative assistance:

Judgment of 14 December 2021 (F-1759/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.
Judgment of 13 December 2021 (F-5670/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal.
Judgment of 9 December 2021 (A-843/2021): Administrative assistance DTA CH-GR; dismissal of the appeal.
Judgment of 4 November 2021 (A-6135/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 4 November 2021 (A-6136/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 4 November 2021 (A-6134/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 27 October 2021 (A-1791/2021, A-1811/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 27 October 2021 (A-3040/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgments of 27 October 2021 (A-3042/2020 and A-3043/2020 and A-3044/2020): Administrative assistance DTA CH-FR; dismissal of the appeals; the Federal Supreme Court did not hear the appeals.
Judgment of 27 October 2021 (A-3046/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 29 November 2021 (F-5998/2020): Administrative assistance DTA CH-FR; appeal dismissed; newly appealed to the Federal Supreme Court.
Judgment of 9 November 2021 (F-6365/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 13 December 2021 (F-145/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.
Judgment of 13 December 2021 (F-1579/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.