Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 18 - 24 February 2019.
- Judgment of 31 December 2018 (A-2106/2018): Customs; additional claim for import tax on medals and ducats; decision contested at the Federal Supreme Court (for details see our article of 27 January 2019)
- Judgment of 11 February 2019 (A-2106/2017 and A-2084/2017): VAT (3rd and 4th quarters of 2009; 1st quarter of 2010 to 4th quarter of 2013); the complainant did not comply with the subordination declaration for 2009, which is why the FTA was right to demand VAT for the corresponding deliveries; furthermore, the invoices issued by the complainant do not contain a reference to the waiver of the facilitated import or on the consequences of the declaration of subordination, and thus the latter did not exercise its right of option in accordance with the regulations, which is why VAT is payable for 2010 to 2013; in the present case, it is not possible to invoke the protection of legitimate expectations or there is no evidence that the federal government did not incur a loss of tax; dismissal of the complaint.
- Judgment of 13 February 2019 (A-1200/2018): withholding tax; the complainant has produced practically no incoming invoices and the expenditure recorded shows that payments have been made to six companies, with no contracts or invoices for two of them. The previous instance (FTA) was entitled to assume that these payments were not matched by sufficient consideration in the withholding tax sense; the FTA calculated a margin on the basis of the purchase and sales prices, on the basis of which the FTA rightly concluded that there was a disproportion; the lack of documentation is unusual in view of the volume of business at hand and the further objections; the appellant has allowed its business partners to use it as their own company and they therefore qualify as related parties, which is why all the conditions for a payment in kind are met; dismissal of the appellant's appeal
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 8 February 2019 (A-3773/2018): Administrative assistance (DTA Switzerland - Russia); the appeal is partially upheld; decision contested at the Federal Supreme Court.
- Judgment of 20 November 2018 (A-6895/2017): Administrative assistance (DTA Switzerland - Finland); cf. our contribution of 16 December 2018; the proceedings before the Federal Supreme Court will be written off in a ruling of 29 January 2019 (2C_1068/2018) (cf. our contribution of 17 February 2019).
Decisions are listed chronologically by publication date.
