Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 19 - 25 February 2018.
- Judgment of 6 February 2018 (A-1192/2017, A-1197/2017): Value Added Tax (VAT); tax exemptions 2008-2013; the secretarial, clearing and bridling work for Association B. provided by the complainant and paid for on a flat-rate basis qualify - albeit possibly only to a limited extent - as organisational services in the education sector and are exempt from tax (Article 18(11)(d) of the VAT Act and Article 21(2)(11)(d) of the VAT Act); partial acceptance of the complaint and referral to the FTA for further clarification of the facts.
- Judgment of 14 February 2018 (A-3274/2017): heavy vehicle tax; the tax authority is not bound by the qualification of a vehicle by the cantonal authority responsible for traffic registration; the complainant's lorry does not fall within the definition of a veteran vehicle within the meaning of Article 3(1)(b) i SVAV; the customs administration was right to refuse exemption from duty and levy the HVF; reformatory calculation of the HVF due to unjustified surcharge by the Directorate General of Customs in the discretionary assessment; partial approval of the complaint regarding the calculation of the HVF; dismissal of the remainder of the complaint.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 29 January 2018 (A-525/2017): Administrative assistance (DTA Switzerland - India); partial approval of the complaint in accordance with the considerations (see also our contribution of 11 February 2018). The decision has since been appealed to the Federal Supreme Court.
- Judgment of 8 February 2018 (A-4545/2016): Administrative assistance (DTA Switzerland - France); approval of the complaint.
Decisions are listed chronologically by publication date.
