Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of October 30 - November 5, 2017.
- Judgment of 9 May 2016 (A-5065/2015): VAT, 3rd quarter 2011 to 4th quarter 2013 (deposit tax); controversial was the question of the extent to which a deposit tax was justified or whether the advance payments for the redesign of a facade of a commercial building were value-adding expenses according to VAT Practice Note 10 "Change of Use", point 3.1.2, which are accessible to the input tax deduction correction; the capitalization within the framework of accounting is considered a strong indication of a value-enhancing effect; in the present case, the prerequisites for capitalizing the investment costs were fulfilled and accordingly made the expenses incurred appear as value-enhancing; furthermore, the shifting of the shop window front to the front edge of the concrete supports 6.5 m2 of additional space was created and therefore not only an old façade was replaced by a new one; the conversion was therefore qualified as a value-adding expenditure for VAT purposes; acceptance of the complaint. The decision was overturned by the Federal Supreme Court in its ruling of 16 October 2017 (2C_527/2016) (see our article of 5 November 2017).
- Judgment of 11 October 2017 (A-2701/2017): Administrative assistance (DTA Switzerland - India); as a result of reconsideration by the FTA, the procedure was written off and no administrative assistance was provided; proceedings before the Federal Administrative Court have also been written off as irrelevant (cf. our contribution of 22 October 2017); the decision of the Federal Administrative Court has now been appealed to the Federal Supreme Court.
- Judgment of 25 October 2017 (A-1400/2016): Mineral oil tax; mineral oil tax surcharge and CO2 tax; the question of whether the objection decision issued by the Directorate General of Customs (OZD) constituted a void or partially void decision due to lack of jurisdiction was particularly controversial in this case; competence of the OZD to assess the Paulian challenge asserted by the complainant denied; partial approval of the complaint.
Decisions are listed chronologically by publication date.
