Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 18 - 24 March 2019.
- Judgment of 30 January 2019 (A-3156/2017): Value added tax (VAT) 2010-2013; ground rent; input tax deduction; the uncollected ground rent for the operation of a parking facility does not constitute a state subsidy and therefore does not lead to a reduction of the input tax deduction as required by the FTA; approval of the complainants' appeal; decision contested before the Federal Supreme Court.
- Judgment of 9 August 2016 (A-6671/2015 and A-6674/2015): Value Added Tax (VAT); decision partially confirmed by the Federal Supreme Court in its ruling of 20 February 2019 (2C_833/2016); for details see our article of 11 March 2019.
Decisions are listed chronologically by publication date.
