Overview of the tax law decisions of the Swiss Federal Supreme Court published between 30 May - 6 June 2022:
- Judgment of 11 May 2022 (2C_727/2021): Value added tax 2012 - 2015; In the same building as the pharmacy A. AG there are several therapy rooms in which medical treatments are offered. The A. AG has concluded rental agreements with various therapists. The FTA made a discretionary assessment because the therapists' turnover was not recorded. The FTA came to the conclusion that A. AG had acted as the operator of the therapy centre to the outside world. The online presence of the therapy centre speaks against an independent external presence of the therapists, the individual persons are not explicitly mentioned anywhere, they are integrated into the work organisation of A. AG and A. AG prices these services. AG advertises these services. It is undisputed that the therapists are considered self-employed for the purposes of direct taxation and social insurance. Billing was done directly from the therapists to the clients. However, all therapists remained below the turnover threshold of Art. 10 Para. 2 lit. a MWSTG. Against this background, there is more evidence that A. AG, as the operator of the therapy centre, acted as the service provider vis-à-vis the clients. The fact that, at least in a first step, the remuneration did not accrue to the complainant as the service provider but to the therapists did not harm the case. How the two parties divide the remuneration between themselves is a question of the internal relationship for VAT purposes. Dismissal of the complaint by A. AG.
- Judgment of 11 May 2022 (2C_798/2021): Import tax; confiscation; although it is not excluded from the outset that the archaeological objects could actually have been located in Switzerland since the purchase in 2007 or since 1999, it is in any case not manifestly incorrect or arbitrary for the lower court to have assumed, on the basis of the complainant's foreign residence and lack of connection to Switzerland, sufficient suspicion that the complainant had only recently brought the objects to Switzerland; no violation of constitutional rights; dismissal of the complainant's complaint.
Non-entry decisions:
Decisions are listed chronologically by publication date.
