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.

Decisions are listed chronologically by publication date.