Overview of the tax rulings of the Swiss Federal Administrative Court published between April 29 and May 5, 2024:

  • Judgment of March 21, 2024 (A-1007/2023): Taxability of managed care services (2017-2019); The dispute was whether the managed care services provided by A AG qualify as medical treatment exempt from VAT (Art. 21 para. 2 no. 3 MWSTG in conjunction with Art. 34 MWSTV). According to the SNB, the managed care services are a service relationship between A AG and the health insurers (cooperation agreements), according to which A AG is obliged to offer or provide medical treatment to the insured persons. The fee for the managed care services comes from the health insurer and consists, among other things, of a fixed component that is owed even if no medical treatment is utilized. The patient is only considered to be the recipient of benefits in a second step, when they actually make use of medical treatment. The managed care services and the medical treatment do not constitute a "total service" due to the lack of identity of the service recipients (health insurer, patient). The fee for the managed care service is therefore not exempt from VAT. Prior consideration of Art. 21 para. 2 no. 3 bis MWSTG, which has not yet entered into force, for the exemption of managed care services is inadmissible. Dismissal of the appeal by A AG.
  • Judgment of 15 April 2024 (A-2323/2023); corporate levy for radio and television (RTVA); The complainant is considered a company pursuant to Art. 70 para. 2 RTVA and in principle meets the requirements for the payment of the corporate levy. However, the complainant argues in summary that in order to be able to act as a public authority and "collect" the corporate fee for radio and television, it requires "written legitimation". However, civil servant status and the associated civil servant ID cards were abolished in 2000. There is therefore no "written legitimation". The Confederation and its "subsidiary" - the Federal Department of Finance (FDF) - had been tacitly "transformed" from offices into companies; they had UID numbers, which showed that they were companies. However, it (the complainant) had not concluded a contract with the FDF. The FDF was therefore "operating illegally". The Federal Administrative Court rejects the appeal, referring to the federal government's constitutional mandate and the relevant legal basis. The amount set for the 2022 corporate levy is owed.
  • Judgment of April 22, 2024 (A-4545/2022): VAT 2013-2017; Use of a helicopter; If the facts were not implemented as requested in the request for information, the legally binding effect does not apply. Partial dismissal of the taxpayer's appeal.
  • Judgment of April 23, 2024 (A-5826/2022): VAT 2012-2015, tax-exempt supplies; the absolute limitation period for the tax periods 2012 and 2013 has already expired. Furthermore, the sale of airline tickets does not constitute an intermediary service or direct representation. Partial dismissal of the taxpayer's appeal.
  • Judgment of April 19, 2024 (A-2814/2023): VAT, discretionary assessment 2014-2017; In this discretionary assessment, the lower court estimated the turnover based on the appellant's reported cost of goods sold. It valued this at 33 % of turnover and thus assumed a gross profit margin of 67 % of turnover on the basis of its empirical figures. The estimate of the lower instance does not appear to be in breach of duty in the context of an examination carried out by the Federal Administrative Court with the necessary restraint. In summary, the appeal must be upheld with regard to the tax adjustment of CHF 16,296.25 (in connection with the incoming payments recorded as loan payments) and with regard to the tax adjustment of CHF 59.25 (in connection with the proceeds from the sale of the "Citroën Berlingo First Fourgon 60"). The appeal must be dismissed on the other points and referred back to the lower court to examine whether a private share for the private use of the "Citroën Berlingo First Fourgon 60" should also be offset against the complainant after September 18, 2017 and to calculate any additional tax claim in this regard.

Administrative Assistance:


Decisions are listed chronologically by publication date.