Overview of the tax rulings of the Swiss Federal Supreme Court published between November 6 - 12, 2023:
- Judgment of October 5, 2023 (9C_651/2022): VAT 2014-2016, input tax correction; The FSC confirms its case law, according to which an independent non-entrepreneurial area may only be assumed if the separation can be made sufficiently clear, whether this is due to a separate activity that is clearly recognizable from the outside or a clear purpose that differs from that of the entrepreneurial activity. According to the BGer, the ideal purpose of the musical performances (free church activity) can be clearly distinguished from the entrepreneurial activity of the taxable association (sale of food, etc.), which is why it is irrelevant whether the two activities are clearly recognizably separate from the outside. It is also irrelevant whether the marginal entrepreneurial activity could not be partially performed without the musicals. The complainant does not perform the musicals in order to promote his entrepreneurial activity, but takes the opportunity to carry out a subordinate entrepreneurial activity on the occasion of the (ideally motivated) performances. The specific calculation of the input tax correction was not the subject of the proceedings. Dismissal of the taxable person's appeal.
Decisions are listed chronologically by publication date.