Overview of the tax rulings of the Swiss Federal Administrative Court published between January 1 - 7, 2024:
- Judgment of December 21, 2023 (A-6002/2022): MWST Q1/2006-Q4/2009): It is up to the taxpayer to prove that the aircraft was used primarily for business purposes and was not used to satisfy the private needs of the beneficial owner or persons close to him. Partial dismissal of the appeal.
- Judgment of December 14, 2023 (A-6655/2023): Reallocation of procedural costs following Federal Supreme Court ruling.
Administrative assistance (incl. updates/re-publications):
Decisions are listed chronologically by publication date.
