Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of May 7 - 13, 2018.
- Judgment of 26 April 2018 (A-2715/2017): Value added tax (VAT); cessation of tax liability (change of use; 2013); in the event of cessation of subjective tax liability, the input tax deductions originally rightly claimed can be subsequently corrected under the heading of own consumption, provided that the services purchased were still available and the complainant had power of disposal over them; although the construction project could not be realized in the present case due to the lack of a building permit, the services received had not yet been used up, as the complainant was still conducting negotiations with the new buyer of the building plot at the time of the cancellation in the VAT register and hoped to be able to sell the project; dismissal of the complaint.
- Judgment of 8 March 2018 (A-5817/2017): customs duties; release of seized assets; an independent confiscation order issued by the FCA is not an order and is not subject to appeal to the Federal Administrative Court but to appeal to the issuing authority; failure to respond to the appeal and refer the matter to the lower instance; the decision was appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
