Overview of the tax rulings of the Swiss Federal Administrative Court published between March 17 - 23, 2025:

  • Judgment of March 07, 2025 (A-5670/2024): VAT; input tax deduction 2016-2020: In this case, the taxable person demanded a reassessment of the case with its appeal based on newly submitted documents assigned to the individual items. It argued that the invoices were all available. The taxpayer was requested several times by the FTA to submit the corresponding input tax documents. By not submitting these until the appeal proceedings, the taxpayer breached its duty to cooperate. As a result, it is justified to impose the full procedural costs on the taxpayer despite the partial approval of the appeal.
  • Judgment of February 25, 2025 (A-866/2021): Import tax; subsequent collection; The status of a customs debtor is given in the present case, as the complainant was the beneficial owner of the companies involved in the art trade in question. Dismissal of the complainant's appeal.

Updates:

Administrative assistance (incl. updates):

Decisions are listed chronologically by publication date.