Overview of the tax rulings of the Swiss Federal Administrative Court published between March 18 - 24, 2024:

  • Judgment of March 25, 2024 (A-5615/2020): Turnover tax; The status of securities dealer is fulfilled if the Swiss company as manager of the securities account is significantly involved in the conclusion of (investment) transactions by means of a management mandate agreement. Dismissal of the appeal.
  • Judgment of March 12, 2024 (A-5490/2022): Value Added Tax 2012-2016; reference. If the FTA has already issued a substantively legally binding objection decision in the preliminary proceedings, it is not entitled to decide on the removal of the legal proposal in the debt collection proceedings. Decision not to accept due to the nullity of the objection decision "eliminating" the legal proposal.

Administrative assistance (incl. updates / republications):

Decisions are listed chronologically by publication date.