Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 April 2022:
- Ruling of 1 April 2022 (A-4848/2021): VAT 2011-2015 (2nd instance following ruling of 20 January 2021 (A-2176/2020); see our article of 14 February 2021); The taxpayer provides, among other things, services in the area of management coaching. The delimitation between tax-exempt training services on the one hand and consulting services on the other hand was in dispute. With regard to the 2011 tax period, the question of the statute of limitations had to be examined first: The taxability of certain disputed services in 2011 had already been conclusively ruled on in the first instance; however, the absolute statute of limitations that came into effect on 31 December 2021 affects the tax period as a whole. This does not apply to those amounts that were already included in the taxpayer's original VAT statement or that were paid unconditionally on the basis of the assessment notice before a formal ruling was issued. Furthermore, the FTA wrongly awarded part of the disputed services as the predominant advisory share. In this respect, the appeal is partially upheld.
Decisions in the area of administrative assistance (incl. updates due to referral to the Federal Supreme Court):
Decisions are listed chronologically by publication date.
