Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 4 to 10 November 2019.
- Judgment of 4 October 2019 (2C_161/2019): Value Added Tax (VAT); tax period 2014. The Federal Supreme Court had to deal with the question whether the courses in pole dance offered by the respondent qualified as educational services exempt from VAT. In principle, courses, lectures and other events of a scientific or educational nature are excluded from VAT as services in the field of education and training. Educational services, on the other hand, are to be distinguished from taxable entertainment services, which probably contain certain educational elements, but in which the entertainment or pleasure character predominates. In the case of physical activities, the decisive factor for value-added tax allocation to educational services is whether the courses on offer are primarily intended to impart or deepen knowledge or acquire skills. In the present case, the Federal Court considered these conditions to be fulfilled and classified the courses in pole dance offered by the respondent as educational services exempt from value added tax.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 23 October 2019 (2E_3/2019): Action brought against the Federal Council for damages and compensation for non-material damage suffered by the complainant as a result of the increase in customs duties on imports of water pipe tobacco; the complaint is dismissed.
- Judgment of 8 October 2019 (2C_829/2019): Administrative assistance DBA Switzerland - Bulgaria (CH-BG); the complaint is not acted upon.
Decisions are listed chronologically by publication date.
