The Tax Law Competence Centre of SUPSI, in collaboration with the Institute for the Training of Fiduciary Professions, is once again proposing the recurring meeting with FTA officials on topical tax issues. During the first talk, we will focus on current events in the field of VAT. In this context, we will first discuss the topics of digitalisation, online VAT reporting and new tax rates. We will then review the adjustments to the practice that will be published by the FTA in the course of this year, and we will finish with the partial revision of the VAT Act, setting out the results of the divergence settlement procedure. After that, space will be given to a review of recent case law and updates in the legislative field concerning, among other things, the 'Justitia 4.0' project, which promotes the digital transaction of the Swiss judicial system in criminal, civil and administrative proceedings, as well as we will focus on the update of FTA Circular No. 50 'Prohibition of Tax Deductibility of Corrupt Remuneration Paid to Public Officials'. Afterwards, we will present an overview of recent developments - with the illustration of specific practical aspects of interest - in the field of administrative assistance in tax matters with reference to the recent case law of the Federal Supreme Court and statistical data on incoming and outgoing rogatory requests, both mass and individual, dealt with by the Tax Information Exchange Division of the FTA. Last but not least, we will focus on the deferred collection of withholding tax as a result of the investigations carried out by the DAPI. In this regard, we will examine a number of recent Federal Court rulings that confirm and clarify the procedures as far as the purely administrative procedure is concerned. This type of collection concerns both companies and persons jointly and severally liable (usually natural persons who have benefited from the services received by their companies).

Programme and speakers
Current affairs in the field of VAT
Raffaello Pietropaolo
Lic. iur., Director of the main VAT division, Deputy Director AFC, Berne

Sabrina Leonardi
MLaw, Jurist, Law Division, Main VAT Division of the FTA, Berne

Case law review of criminal tax law and current legislation
Mirya Favazzo
MLaw, Jurist, Prosecution and Crimes Service, Main Division of the FTA's Value Added Tax, Berne

Deferred withholding tax collection as a result of DAPI investigations
Claudia Genini
MLaw, Attorney-at-law, Tax Expert CIS, Associate at the Legal Division, Main Division Direct Federal Tax, Withholding Tax, Stamp Duty of the FTA, Berne

Chiara Albisetti
MLaw, Attorney-at-law, CIS tax expert, collaborator at the Legal Division, Main Division direct federal tax, withholding tax, FTA stamp duty, Bern

Specific issues in the field of administrative assistance in tax matters
Tania Cucè
MLaw, Team Leader, Tax Information Exchange Division of the FTA, Berne

Cost
CHF 350.
CHF 300.- for members of partner associations

Registration
http://www.bit.ly/seminario-14-11-2023

Registration deadline
Friday 10 November 2023