Overview of tax law decisions of the Swiss Federal Administrative Court published between May 15 - 22, 2023:

  • Judgment of 2 May 2023 (A-4986/2021): Reference tax (1st quarter 2015 to 4th quarter 2017); In dispute was the reference tax levied by the FTA on fees that had been invoiced to the taxpayer by natural persons resident abroad prior to the commencement of its VAT liability. The taxpayer unsuccessfully argued that the fees qualified as wages. The taxpayer also unsuccessfully argued that it could have subsequently reclaimed the purchase tax as input tax at the beginning of its tax liability based on a practice of the FTA regarding the aMWSTG. Dismissal of the appeal.

Decisions in the area of administrative assistance (incl. updates/re-publication):

Decisions are listed chronologically by publication date.