Overview of tax law decisions of the Swiss Federal Administrative Court published between May 8 - 14, 2023:
- Judgment of 19 April 2023 (A-3144/2021): Tax periods 2015 to 2019, value added tax; In the present case, it is essentially disputed whether certain services of the complainant's sole proprietorship are taxable or exempt from tax. By means of his sole proprietorship, the complainant offers spiritual-religious courses and training courses in the sense of the teachings of L. Ron Hubbard (Scientology). After a thorough review of the facts and a detailed analysis of the individual services offered, the Federal Administrative Court comes to the conclusion that the complaint is to be upheld with respect to individual courses and that these are indeed educational services that are exempt from tax. Consequently, the appeal is partially upheld and sent back to the lower court for a full investigation of the facts.
Updates/re-publications published between May 8 - 14, 2023:
- Judgment of 28 February 2023 (A-4703/2020): Import duties; subsequent collection; decision appealed to the BGer.
Decisions in the area of administrative assistance (incl. updates/re-publication):
Decisions are listed chronologically by publication date.