Decisions of the Swiss Federal Administrative Court (CW 8 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 21 - 27 February.

Judgment of 1 April 2021 (A-3330/2020): VAT; appeal decision of 28 May 2020 (not upheld); dismissal of the taxpayer's appeal; decision confirmed by the Federal Supreme Court.
Ruling of 8 September 2021 (A-479/2021): Withholding tax 2011 and 2012 (collection); the FTA was correct in assuming a benefit in kind in connection with an underpriced house rental to the shareholder as well as in connection with an unrecorded bank account which, although legally and economically attributable to the taxpayer, was used primarily to pay private living expenses; a statute of limitations did not occur; dismissal of the appeal with the exception of a small item on bank fees charged; ruling confirmed by BGer (see our article of 20. February 2022).
Ruling of 8 June 2021 (A-1838/2021): Value added tax, discretionary assessment (2012-2016); The appeal period for an A Mail Plus item begins to run on the day after the item is deposited, even if the item is deposited in the P.O. box of the addressee of the ruling or his legal representative on a Saturday. The late objection was rightly not accepted. Decision not to intervene; decision confirmed by the Federal Supreme Court (see our article of 20 February 2022).
Judgment of 23 December 2020 (A-2238/2019): Recovery order (spelt flour import); The duty relief for technical use does not apply if the spelt flour is further processed for other purposes. The decisive factor is the final use of the product. Dismissal of the appeal by the customs debtor; decision confirmed by the Federal Supreme Court.

Decisions in the area of administrative assistance / non-admission:

Judgment of 9 February 2022 (F-1755/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.
Judgment of 21 December 2021 (A-186/2021): Administrative assistance DTA CH-KR; dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 27 January 2022 (A-1285/2020): Administrative assistance DTA CH-IT; appeal partially upheld.
Judgment of 22 November 2021 (A-228/2020): Administrative assistance DTA CH-ES; dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 15 November 2021 (A-649/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 14 February 2022 (F-6579/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal.
Judgment of 21 December 2021 (A-5812/2020): Administrative assistance DTA CH-KR; dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 13 September 2021 (A-2063/2019): Administrative assistance DTA CH-SE; appeal partially upheld; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 21 December 2020 (A-1296/2020): Administrative assistance (DTA CH-IT); dismissal of the appeal; decision confirmed by the Federal Supreme Court.