Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 21 - 27 September.
- Judgment of 26. August 2020 (2C_466/2020): VAT 2010-2012; Disputed is whether Foundation A received a donation or remuneration for announcement services through the payments from five contractual relationships and thus may not deduct the input tax; The taxpayer undertakes to finance specific climate protection projects in accordance with the agreements with the payments and in return the contractual partners may use their logo; The use of an ecological label cannot be regarded as mere gratitude for a financial donation, but rather as an announcement service; Rejection of the taxpayer's complaint (cf. also our contribution of 12 July 2020).
- Judgment of 23 July 2020 (2C_535/2019): Imports of biodiesel; under the aMinöStV regime, an application for a certificate number had to be submitted to the Directorate General of Customs before the first tax return was submitted, specifying the raw materials used; in the present case, it is untenable that the lower instance refused to obtain the requested expert opinion because the lower instance lacked the scientific expertise; partial acceptance of the appeal.
Decisions are listed chronologically by publication date.
