Overview of the tax rulings of the Swiss Federal Administrative Court published between March 25 - 31, 2024:

  • Judgment of January 15, 2024 (A-2037/2022): VAT refund 2017; In the present case, it is disputed and to be examined whether the complainant fulfills the requirements for the refund of VAT for the year 2017. On the basis of a flight support agreement, the appellant provided various services to an aircraft manager (hereinafter also: operator) based abroad, at least one of which is to be qualified as a separate individual service with a place of performance in Switzerland. The complainant therefore provided a domestic service in 2017 that excludes remuneration. Dismissal of the appeal.
  • Judgment of March 4, 2024 (A-4281/2022): VAT 2013 to 2017; allocation of services/assessment of VAT; The lower instance was basically right to allocate the services of the sex service providers to the taxable limited liability company for the tax periods 2013 - 2017 as transactions relevant for VAT purposes and to qualify them as subjectively relevant for VAT purposes and to claim additional VAT on these transactions accordingly. Remission is therefore not possible due to the lack of a legally established tax claim. Dismissal of the appeal (except for 2013 due to the statute of limitations).
  • Judgment of March 14, 2024 (A-373/2023): VAT 2015 and 2016; The FTA rightly qualified the taxpayer as the tax successor of the transferring and related party B. GmbH in connection with the general contractor agreements in dispute. The amount of the back-charged VAT is comprehensible and not objectionable. The subsequent charging of the unaccounted sales by the lower instance was justified and in the correct period. Dismissal of the appeal insofar as it is to be upheld.
  • Judgment of March 6, 2024 (A-1145/2023): Customs refusal to grant request for "subsequent selection of 'e-dec export' export lists"; dismissal of the appeal insofar as it is upheld.

Administrative assistance (incl. updates / republications):


Decisions are listed chronologically by publication date.