Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks of 21 - 31 December 2020.
- Judgment of 24 August 2017 (A-1462/2016): withholding tax; refund claim; for details see our article of 15 October 2017; decision confirmed by the Federal Supreme Court, see judgment of 27 November 2020 (2C_835/2017) and our article of 13 December 2020.
- Judgment of 6 April 2020 (A-3549/2018): VAT 2010 to 2012; decision confirmed by the Federal Supreme Court, for details see judgment of 23.11.2020 (2C_387/2020) and our article of 20 December 2020.
- Judgment of 16 December 2020 (A-2902/2019): Company levy for radio and television (RTVA); The facts in dispute in this case concerned the levying of the company levy for radio and television for 2019, whereby the complainant complained in particular of a defective constitutional basis for the company levy for radio and television, the violation of the principles of uniformity of taxation and taxation according to economic performance, as well as the existence of a legal loophole. After a detailed examination of the legal issues raised, the Federal Administrative Court concludes that the contested ruling is unobjectionable and lawful. Dismissal of the appeal.
- Ruling of 16 December 2020 (A-2856/2019): Company levy for radio and television (RTVG); Since the RTVG levy is independent of devices and consumption, the RTVG levy must be assumed to be a tax. The question of whether the RTVA levy is a cost burden tax was left open. In the present case, the principle of equality of rights is violated neither by the structure of the tariff levels nor by the specific amount of the levy - the taxpayer falls into the highest tariff level; dismissal of the taxpayer's appeal.
Decisions in the field of administrative assistance:
- Judgment of 11 December 2020 (A-2660/2020) and (A-2663/2020): and (A-2691/2020): administrative assistance (DTA CH-ES); write-off / partial approval.
- Judgment of 2. April 2020 (A-2901/2019, A-2903/2019, A-2904/2019, A2905/2019, A-2906/2019, A-2907/2019, A2909/2019, A-2910/2019, A-2912/2019, A2913/2019, A-2914/2019, A-2915/2019, A2916/2019, A-2918/2019, A-2919/2019, A2920/2019, A-2921/2019, A-2922/2019, A2923/2019, A-2924/2019, A-2925/2019, A2926/2019): Administrative assistance (DTA CH-USA); the appeal is partially granted; for the rest it is dismissed; newly confirmed by BGer 2C_310/2020, cf. our article of 20 December 2020.
- Judgment of 3 November 2020 (A-6497/2018): Administrative assistance (DBA CH-FR); dismissal of the appeal; new non-admission by BGer 2C_979/2020.
Decisions are listed chronologically by publication date.
