Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 31 December 2018 - 20 January 2019.

  • Judgment of 3 January 2019 (A-5445/2017): Value added tax (VAT); tax liability; tax exemption; osteopathy; tax period 1/2011-12/2013; due to the lack of subjective tax liability in 2012 and 2013, the complainant did not have to pay VAT for this period; the appeal is partially upheld to the extent that it is upheld; any amounts already paid (plus any interest on remuneration to be paid) are to be refunded by the lower court.

Decisions of the Federal Administrative Court in the area of administrative assistance:

Decisions are listed chronologically by publication date.