Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 10 to 16 April 2017.

  • Judgement of 5 April 2017 (A-5198/2016): Incentive tax on volatile organic compounds (VOC tax); insufficiently established facts; more precise collection of evidence required; the appeal is partially upheld; the contested order of the Federal Directorate General of Customs (OZD) is revoked; the case is referred back to the lower instance for further clarification and a new decision.
  • Judgment of 5 April 2017 (A-6231/2016): VAT (subjective tax liability); tax period 2014; qualification of exempt supplies (Art. 21(2)(a) and (b)). 3 MWSTG); questionable was the qualification of the cantonal authorisation for self-employed professional activity under the title "Osteopath" (authorisation to use the title) as a professional practice authorisation within the meaning of Art. 21 para. 2 no. 3 MWSTG, irrespective of the fact that the activity as an osteopath in the canton of Zurich is possible without a licence (E. 3 and E. 3.1); in the opinion of the Federal Administrative Court, the authorisation to use the title of the Canton of Zurich does not qualify as a professional licence (E. 3.2); the services provided by the appellant under the title of "osteopath" cannot be regarded as tax-exempt treatment within the meaning of Art. 21 para. 2 no. 3 MWSTG; the appellant is subject to compulsory tax liability; the decision in the first instance proves to be lawful; the appeal is dismissed (E. 3.5).

Decisions are listed chronologically by publication date.