Dismissal of the appeal against the refusal to refund withholding taxes

Facts

The pension fund [A. AG] (appellant) submitted an application to the Federal Tax Administration (FTA) on August 25, 2009, for a refund of withholding tax on interest and dividends that fell due in 2008, totaling CHF 971,819.98.

The FTA refused to refund withholding taxes of CHF 416,419.85, as the appellant could not disclose the complete acquisition of the participation in [C. AG] .

The appellant argued that it was not possible for them to disclose the contract regarding the complete acquisition of the participation in [C. AG] , as requested by the FTA, because it contained a confidentiality clause.

Considerations

The Federal Supreme Court applies the law ex officio and examines the allegations made.

The FTA requested the appellant to submit the share purchase agreement regarding the participation in [C. AG] for the purpose of examining the refund claim.

The appellant did not comply with this request, stating that it was not possible due to a…