Overview of the tax rulings of the Swiss Federal Administrative Court published between January 6 - 12, 2025.
- Judgment of December 17, 2024 (A-973/2023): VAT, supplies to closely related persons (tax periods 2014 to 2018). It was disputed whether A AG had provided its shareholder and managing director with a vehicle for private use, which would have to be taken into account when determining an input tax adjustment (own use). Due to the road traffic license, which was not required for business purposes to this extent, the power of disposal over the vehicle and the expertise (collector's value) of the shareholder, a "making available" was assumed. The calculation of the rental fee based on a full cost calculation was confirmed. Dismissal of the appeal by A AG.
Administrative Assistance:
Depreciation decisions:
Decisions are listed chronologically by publication date.
