Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 March 2020.
- Judgment of 9 March 2020 (A-460/2019): Value added tax (VAT); Subsidy/ input tax deduction reduction; The "endowment capital" of the taxable public-law institution qualifies as a subsidy or other public-law contribution within the meaning of Article 18(2)(a) VAT Act and not as a capital contribution - with corresponding consequences for the input tax deduction, which is to be reduced by applying Article 75(2) VAT Ordinance The same applies to a reduction granted to the establishment for a building lease charge. In this case, a reduction of input tax pursuant to Art. 75 para. 3 MWSTV applies; rejection of the taxpayer's complaint.
- Judgment of 12 March 2020 (A-5911/2019): Value Added Tax (2015); For the 2015 tax period, a joint external appearance of the law firm is to be affirmed, whereby the complainant (as a former partner) can be personally prosecuted for the outstanding taxes of the law firm; dismissal of the partner's complaint.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 3 March 2020 (A-1348/2019): Administrative assistance double taxation agreement Switzerland - USA (DTA CH-USA); the appeal is partially upheld.
Decisions are listed chronologically by publication date.
