Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 17 - 23 February 2020.
- Judgment of 4 February 2020 (A-5934/2018 and A-5937/2018): Value Added Tax (VAT) 2008-2011; management commission from co-insurance and compensation for administrative costs relating to payment of the CO2 tax and individual premium reduction; the Federal Administrative Court confirms the decision of the lower instance (back tax demand on the occasion of a VAT control). In the present case, these are concrete, individualised and therefore taxable services for a fee, which are not insurance services exempt from tax. Dismissal of the appeal.
- Judgement of 11 February 2020 (A-2106/2017 and A-2084/2017): Value Added Tax (VAT); decision overturned by Federal Supreme Court judgement of 23 January 2020 (2C_266/2019); for details see our article of 16 February 2020.
- Judgement of 24 April 2019 (A-3821/2017): Value Added Tax (VAT); discretionary assessment; decision confirmed by Federal Supreme Court judgement of 23 January 2020 (2C_530/2019); for details see our article of 16 February 2020.
- Judgment of 6 February 2020 (A-1780/2019): remission of customs duties and value added tax (VAT); subsequent cancellation of a certificate of origin on the basis of an official verification of origin; in the present case, the statutory grounds for remission and the conditions for a merciful remission are not met, both for customs duties including default interest and VAT including default interest. Dismissal of the appeal.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 18 June 2019 (A-1348/2019): Administrative assistance Switzerland - USA (DTA CH-USA); interim order; the complainant's request for inspection of files is partially approved; the lower instance is requested to submit to the Federal Administrative Court a version of the documents on the USB stick which has been blackened to the extent necessary for the purposes of the considerations. In addition, all documents must be submitted to the Federal Administrative Court for comparison without blackening.
Decisions are listed chronologically by publication date.
