On 20 May 2022, the French Conseil d’État delivered a judgment known as the Planet case. In this decision, the Court held as a matter of principle and for the first time that in a triangular situation, when passive income is paid to a person who is not the beneficial owner thereof, the double taxation convention applicable between France and the state of residence of the actual beneficial owner is directly applicable, irrespective of the recipient of the income not being a resident of that state. This article addresses the ramifications of this landmark decision, taking into consideration its grounding in international case law and the amendments made to the OECD Commentary. In this respect, the relation and interaction between the requirement of income allocation and the beneficial ownership limitation are discussed, followed by a review of the practice of several jurisdictions. The findings of the Rapporteure publique and Court in the Planet case are then analysed and contrasted with Swiss case law and practice.

Arrêt du Tribunal fédéral 2C_339/2021 du 4 mai 2022 en la cause A.______ contre Service de la taxe d’exemption de l’obligation de servir, Administration fiscale cantonale du canton de Genève.

Arrêt du Tribunal fédéral 2C_901/2020, 2C_903/2020 du 5 novembre 2021 en la cause Administration fédérale des contributions contre A.A.________, B.A.________, C.________ (cause 2C_901/2020) et A.A.________ contre Administration fédérale des contributions (cause 2C_903/2020).

Urteil des Bundesgerichts 2C_1005/2021 vom 27. April 2022 i.S. Eidgenössische Steuerverwaltung, Wehrpflichtersatzabgabe, Beschwerdeführerin, gegen X., Beschwerdegegner, Wehrpflichtersatzverwaltung Kanton Solothurn. Wehrpflichtersatzabgabe 2018 (Gegenstand). Beschwerde gegen das Urteil des Kantonalen Steuergerichts Solothurn vom 25. Oktober 2021 (SGWPE.2020.1).

Urteil des Bundesverwaltungsgerichts A-4547/2020 vom 13. April 2022 i.S. X., Beschwerdeführerin, gegen Zoll Nord, handelnd durch das Bundesamt für Zoll und Grenzsicherheit (BAZG), Dienstbereich Grundlagen, Sektion Recht, Vorinstanz. CO2-Abgabe (Erdgas) (Gegenstand).