Overview of the tax rulings of the Swiss Federal Administrative Court published between March 4 - 10, 2024:
- Judgment of February 9, 2024 (A-2093/2022): VAT 2018; crypto tokens; purchase tax; the FTA correctly allocated the purchase of services subject to purchase tax from a foreign sister company to the tax period 2018 and not 2019, when the taxable person was registered for VAT. It then correctly classified the disputed token issued by the taxable person in 2018 as a payment token and not as a utility token. Therefore, it cannot be assumed that the taxable turnover exceeded CHF 100,000, which would have already led to a mandatory VAT liability in 2018 and would have entitled the taxable person to deduct input tax in relation to the purchase tax in question. Dismissal of the taxpayer's appeal.
- Ruling of February 27, 2024 (A-3493/2023): VAT 2013-2016; supplies to closely related persons; the D. family spent several weeks of vacation each year in the chalet rented by the taxable company. The taxable person neither issued invoices for the vacation stays nor settled the corresponding VAT with the FTA. As the persons in question are closely related, the third-party price is decisive. In the present case, it is disputed and must be examined whether the approximate determination or estimation of the third-party prices for the chalet stays of the closely related persons was carried out lawfully. After a thorough examination, the FAC concludes that the FTA's discretionary assessment was not carried out in accordance with its duties. The case is therefore referred back to the FTA so that it can redetermine the third-party prices. The taxpayer's appeal is upheld.
- Interim ruling of October 10, 2023 (A-2814/2023): VAT 2014-2017; discretionary assessment; an email correspondence with a local tax office is removed from the files as its content, which is essential to the matter, cannot be disclosed to the taxpayer due to the tax confidentiality of the third parties concerned.
Decisions are listed chronologically by publication date.
