Overview of the tax rulings of the Swiss Federal Administrative Court published between April 6 - 12, 2024:
- Judgment of April 30, 2024 (A-2782/2022): Withholding tax (non-cash benefit / reporting procedure); on-charging of wage costs; A. AG transferred the amounts in question to B. AG, including the reported "VAT shares". It is therefore to be assumed that a pecuniary benefit in the amount of this gross invoice amount was provided. The subsequent assertion of the amounts shown as VAT as input tax does not change this. In the absence of a pass-through, the pecuniary benefit was rightly offset in full. There is no entitlement to retroactive approval of the reporting procedure for the tax claims already (unconditionally) paid. Dismissal of the appeal by A. AG.
Administrative assistance (incl. updates):
- Judgment of March 15, 2024 (A-3886/2023): Administrative assistance (DTA CH-ES); the FSC did not accept the appeal in its ruling of April 16, 2024 (2C_177/2024).
- Judgment of April 2, 2024 (A-1528/2023): Administrative assistance (DTA CH-US); decision appealed to the FSC.
- Judgment of April 11, 2024 (A-1319/2023): Administrative assistance (DTA CH-AU); decision appealed to the FSC.
- Judgment of April 8, 2024 (A-3961/2022): Administrative assistance (DTA CH-FR); decision appealed to the FSC.
- Judgment of April 2, 2024 (A-2727/2023): Administrative assistance (DTA CH-US); the FSC did not accept the appeal in its ruling of April 26, 2024 (2C_193/2024).
- Judgment of April 8, 2024 (A-4103/2022): Administrative assistance (DTA CH-FR); decision appealed to the FSC.
Updates:
- Judgmentof February 26, 2024 (A-4565/2021): Import of art and exhibition objects for museums (see our article of March 17, 2024); decision appealed to the Federal Supreme Court.
- Judgment of March 14, 2024 (A-373/2023): VAT 2015 and 2016 (see our article of March 31, 2024); decision appealed to the BGer.
- Judgment of March 6, 2024 (A-1145/2023): Customs refusal to grant request for "subsequent selection of 'e-dec export' export lists" (see our article of March 31, 2024); decision appealed to the Federal Supreme Court.
- Judgment of December 22, 2022 (A-5139/2021): Subsequent collection of import duties (see our article of January 22, 2023); confirmed by the Federal Supreme Court in its ruling of April 9, 2024 (9C_157/2023).
- Judgment of June 13, 2023 (A-5044/2021): Subsequent collection of import duties (see our article of July 2, 2023); confirmed by the Federal Supreme Court in its ruling of April 9, 2024 (9C_497/2023).
- Judgment of April 9, 2024 (A-2592/2023): Household tax (see our article of April 28, 2024); decision appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
