Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of May 14 - 20, 2018.

  • Judgment of 27 March 2018 (A-6806/2016): Value Added Tax (VAT); VAT claim on the fee for services relating to management and interior decoration services in connection with two hotels and a villa in Qatar; in its ruling 2C_947/2014, the Federal Supreme Court ruled that the appeal against the original decision of the Federal Administrative Court was admissible and referred the matter back to the Federal Administrative Court for reconsideration in accordance with the recitals; the appeal is admissible and the underlying decision is set aside; the ruling was in turn appealed to the Federal Supreme Court
  • Judgment of 3 May 2018 (A-5578/2017): VAT (2010-2013); tax avoidance, input tax correction; the holding of an aircraft via the complainant company was rightly qualified as tax avoidance by the FTA, as it was de facto almost exclusively or at least predominantly used by the economic beneficiary for private purposes; flights which cannot be booked as maintenance flights are to be attributed to the private use of the economic beneficiary, which does not entitle the economic beneficiary to deduct input tax, for the purposes of the distribution of the burden of proof; partial acceptance of the complaint with regard to the amount of the input tax deduction

Decisions of the Federal Administrative Court in the area of administrative assistance:

Decisions are listed chronologically by publication date.

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