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642.21 VSTGLIALIP CH

Art. 51 Federal Law of 13 October 1965 on Withholding Tax (WTA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; II. Remboursement de l’impôt; 2. Remboursement par la Confédération
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Art. 51 LIA

If the Federal Tax Administration (FTA) rejects the request in whole or in part, it issues a decision, unless the dispute can be resolved in another manner.

Any refund that is not based on a decision according to para. 1 is made subject to subsequent verification of the right to said refund; after a period of three years from the refund, such verification can only be carried out in connection with a criminal procedure.

If the verification reveals that the refund was wrongly granted and if the applicant, their heirs, or the jointly liable persons refuse to return the amount, the FTA issues a decision demanding restitution.

Articles 42 to 44 concerning the procedure for claims and appeals and the procedural costs, as well as, in the case of para. 3, Articles 45 and 47 concerning enforcement and securities, apply by analogy.

← Art. 50 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 52 LIA →

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Court Decisions Applying This Provision (5)

A-847/2018 (Art. 51 LIA)
Taxpayer's Refund Delays: Court Orders Costs and Fees
Mentioned to clarify the scope of application of the reclamation procedure.
A-1103/2011 (Art. 51 Abs. 2 VStG)
Foreign Company v. Tax Authority: Withholding Tax Refund Dispute
Cited to allow a later review of tax refunds where the refund was not based on a formal decision.
A-6537/2010 (Art. 51 VStG)
Danish Company v. Swiss Federal Tax Administration (Withholding Tax Refund)
Cited by the ESTV as the legal basis for its claim to recover previously refunded withholding taxes.
A-4084/2007 (Art. 51 VStG)
Pension Funds v. Tax Authority: Tax Avoidance Through Share Repurchases
Regulates refunds by the Confederation and implicitly considered for interest claims.
FI.2005.0068 · vd (Art. 51 al. 2 LIA)
Tax Authority's Timely Claim for Repayment of Improperly Granted Foreign Dividend Tax Credit
Cited in the reasoning concerning the prescription period for the right to review the reimbursed amount.