Overview of the tax law decisions of the Swiss Federal Administrative Court published between 2 - 8 May 2022:
- Ruling of 14 April 2022 (A-746/2021): VAT; change of use; own consumption; The taxpayer sold its business property in 2016 without opting for VAT; accordingly, a change of use (own consumption) was assumed. The current value of the value-increasing expenses made in 2016 or the input tax claimed accordingly at the time of the change of use was disputed. The taxpayer took a commercial law approach and took the position that the fair value was zero, as the building was to be demolished directly by the buyer. The taxpayer's appeal was dismissed with reference to the regulation on the determination of the current value in Art. 32 para. 3 VAT Act, which explicitly deviates from the accounting treatment.
- Judgments of 13 April 2022(A-4570/2020; A-4547/2020): CO2 tax (natural gas); approval of the appeals.
Decisions in the area of administrative assistance / rejection decision:
Decisions are listed chronologically by publication date.
