Overview of the tax rulings of the Swiss Federal Administrative Court published between June 3 - 9, 2024:
- Ruling of May 15, 2024 (A-3835/2023): VAT 2014-2018; reconsideration or revocation/timing of input tax correction; it must be clarified whether the definitive input tax correction is to be made in the tax period in which the (definitive) first use falls or in the period in which all investment costs (definitive construction invoice) are available. The actual use of the construction project is decisive for the definitive input tax correction. As soon as this is determined during the first use, the definitive input tax adjustment must be made. For invoices received later, the definitive correction key applies from the outset. The revocation of the unconditionally recognized assessment notifications therefore did not serve the correct application of objective law. Approval of the taxpayer's appeal.
- Judgment of May 15, 2024 (A-5378/2023): VAT 2017-2018; Association A. has both a business and a non-business area, which means that the input VAT deduction claimed by it for mixed-use input supplies must be corrected. The corresponding input tax correction was made appropriately. Dismissal of the appeal by Association A.
- Judgment of May 17, 2024 (A-582/2023): VAT; subsequent performance 2011-2015; the FTA found that the sole proprietor (purpose: operation of cafés) had not properly recorded various revenues, which led to subsequent claims. The FAC largely confirmed these additional claims. Partial approval of the taxpayer's appeal (regarding the additional claim for the 2012 and 2013 tax periods due to the statute of limitations). Furthermore, a correction of CHF 463 was made ex officio in favor of the appellant for the 2015 tax period. The appeal was otherwise rejected.
- Judgment of May 22, 2024 (A-3038/2022): VAT; non-declaration of taxable transactions / good faith (tax periods 2012-2017); information loses its binding nature if the FTA returns to it or revokes it. The revocation must be made explicitly, i.e. to the taxable person to whom the original information was issued. The complainant does not have to take into account the revocation of another procedure. Partial approval of the taxpayer's appeal (also due to absolute limitation period).
- Judgment of May 24, 2024 (A-1705/2023): VAT, fictitious input tax deduction; in the absence of proper bookkeeping, the FTA is obliged to carry out a discretionary tax assessment. If there is no complete cash book (in particular for cash-intensive businesses), the requirement for a discretionary tax assessment is met. Dismissal of the taxpayer's appeal.
Updates:
- Rulings of June 8, 2022(A-2591/2019 and A-2592/2019): Withholding tax (monetary benefits/solidary liability) (see our article of July 3, 2022); rulings overturned by the Federal Supreme Court with rulings of March 26, 2024(9C_661/2022 - for publication and 9C_662/2022)(see our article of May 19, 2024).
- Judgment of April 9, 2024 (A-2592/2023): Household tax (see our article of April 28, 2024); the Federal Supreme Court did not accept the appeal in its ruling of May 7, 2024 (9C_239/2024).
- Judgment of March 22, 2024 (A-581/2023): VAT, subsequent performance 2009 (see our article of April 7, 2024); decision appealed to the BGer.
- Judgment of March 21, 2024 (A-1007/2023): VAT, taxability of managed care services 2017-2019 (see our article from April 7, 2024); decision appealed to the BGer.
- Judgment of April 22, 2024 (A-4545/2022): VAT 2013-2017; use of a helicopter (see our article from May 5, 2024); decision appealed to the BGer.
Administrative assistance (incl. updates):
- A-3210/2022
- A-3203/2022
- A-3204/2022
- A-3206/2022
- A-3208/2022
- A-3209/2022
- A-3563/2022
- A-3205/2022
- A-5107/2020
- A-3961/2022
- A-4103/2022
- A-3886/2023
- A-1720/2024
- A-1319/2023
Decisions are listed chronologically by publication date.
