Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 26 February - 4 March 2018.
- Judgment of 31 January 2018 (A-457/2017): Withholding tax, reclaim in accordance with the DTA Switzerland - France, due 2009 to 2011; the present case concerns the refund of withholding tax to an individual resident in France; the corresponding dividends from Swiss sources were paid out in the years 2009 to 2011; the complainant submitted the refund form 83 to a French authority on 8 October 2012; due to tax proceedings in France, this authority did not forward the form to the Inspecteur des Impôts until 16 December 2014; the latter confirmed the form on 24 January 2014. On 24 November 2015, the latter confirmed that the complainant had been resident in France during the relevant period and that the dividend income listed in the form was subject to income tax in France; on 16 March 2016, the complainant submitted the relevant form to the FTA; the three-year period for filing the claim pursuant to Art. 32 para. 1 VStG had already lapsed at that time; the lower instance was therefore right to refuse restitution, but the application would not have had to be rejected in this case; on the contrary, the lower instance should not have taken up the matter; consequently, the appeal is admittedly - for formal reasons - to be upheld; the complainant's request for restitution is not to be taken up instead.
Decisions are listed chronologically by publication date.
