Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 April 2021.
- Judgment of 31 March 2021 (A-5842/2020): VAT (1 July 2010-31 December 2015); self-employment, attribution of services, entity of the business; the taxpayer ran a dating club for adults. The FTA was correct in attributing the services rendered by the ladies working there to the taxpayer; the taxpayer may also not overturn the estimate in this regard. Next, the FTA was correct in denying the right to charge by balance tax rates because the sales limit was exceeded. The appeal is only partially upheld with respect to the 2010 tax period due to the statute of limitations.
- Judgment of 26 March 2021 (A-2860/2019): subsequent demand ruling concerning horses; In the present case, it was disputed whether the temporary admission procedure for the purpose of uncertain sale was in principle permissible and whether customs clearance by means of an ATA carnet could be used. The Federal Administrative Court came to the interim conclusion that in the case under consideration here there was no infringement of the applicable provisions of customs law, according to which the ATA carnet may not be used if the temporary admission procedure for the purpose of uncertain sale is applied for. At the same time, however, the Federal Administrative Court also states that further clarifications must be made regarding the question of who actually owned the horses concerned at the time of the first importation and where the residence(s) of this person(s) was/are located at the relevant time. Partial dismissal of the appeal and referral back to the lower court for further investigation of the evidence and a new decision.
- Judgment of 6 April 2021 (A-2668/2019): VAT; teak tree investment (2012-2016); The services (teak tree investments) provided by the complainant are deemed to be exempt services within the meaning of Art. 21 para. 2 item 19 VAT Act and the corresponding input tax deduction (related to these services) is therefore excluded. Dismissal of the appeal (see also BVGer A-6537/2013 and A-7158/2013 of 23 September 2014 and BGer 2C_1002/2014 of 28 May 2015).
Decisions in the area of administrative assistance / non-admission:
- Judgment of 22 March 2021 (A-3972/2019): administrative assistance (DTA CH-US); partial approval (reservation of speciality) of the appeal.
- Judgment of 12 March 2021 (A-47/2020): Administrative assistance (DTA CH-RU); partial approval (removal of enclosures and reservation of speciality) of the appeal.
Decisions are listed chronologically by publication date.
