Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 December 2019.
- Judgment of 10 December 2019 (A-6253/2018): VAT group taxation (2010 - 2014); the general ledgers of the group companies were partly incomplete and the required audit trail was partly not available - in particular, group sales were partly not posted and no separate accounts or tax codes were used, corresponding input tax corrections were not made. The complainant denies that the FTA was entitled to offsetting and that it was appropriate. The BVGer confirms that the FTA was obliged to make dutiful discretionary assessments and that these were largely appropriate. Rejection for recalculation of 2 points to the FTA (concerning the license rights charged to the branch and recalculated VST correction), the remaining appeal (75%) is dismissed.
- Judgment of 18 March 2019 (A-2491/2018): Direct Federal Tax; place of assessment; the appeal is dismissed to the extent that it is upheld; decision confirmed by the Federal Supreme Court in its judgment of 18 November 2019 (2C_384/2019); cf. our contribution of 15 December 2019.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 15 November 2019 (A-506/2018): Administrative assistance; double taxation agreement between Switzerland and Sweden (DTA CH-SE); the appeal is upheld in part; decision appealed to the Federal Supreme Court
Decisions are listed chronologically by publication date.
