Overview of the tax rulings of the Swiss Federal Administrative Court published between June 17 - 23, 2024:

  • ‍Judgment ofJune 3, 2024 (A-2761/2024): Revision of the judgment of the FAC A-6445/2023 of March 27, 2024; if necessary, reconsideration of the judgment of the FAC A-6438/2023 of December 21, 2023; in the judgment of December 21, 2023 in proceedings A-6438/2023, the request of X. AG's request to restore the appeal deadline was rejected and its appeal was dismissed. With regard to the applicant's request for reconsideration in proceedings A-6438/2023, the FAC states: A request for summons must logically be submitted in the proceedings in which the summons is requested. In judgment A-6438/2023 of December 21, 2023, it was therefore rightly stated that no decision was to be made there on the request for summons in proceedings A-6445/2023. The fact that a decision not to intervene has since been issued in the latter proceedings does not change this. The request for reconsideration is therefore dismissed, insofar as it is to be considered at all (in principle, there is no right to reconsideration).
  • Judgment of June 3, 2024 (A-5000/2023): Incentive levy on VOC (balance sheet year 2021); the lower court rightly did not consider the request for revision or reconsideration regarding the customs assessment orders of 2021 and rightly demanded the corresponding VOC levy subsequently. The complainant does not criticize the levy amount to be paid by the complainant in purely arithmetical terms, and the FAC does not see any indications to the contrary. Dismissal of the appeal by the taxpayer.
  • Judgment of May 7, 2024 (A-1004/2023): VAT (2016-2017); the income from the managed care services provided by the appellant in accordance with the framework agreements is not exempt from VAT. The revenues generated by the complainant from medical massages are also not exempt from VAT. Consequently, the question of a refund of VAT already paid subject to reservation does not arise. Dismissal of the taxpayer's appeal; decision meanwhile appealed to the Federal Supreme Court.
  • Judgment of May 21, 2024 (A-5660/2022): VAT; forest district and protection forest contributions, subsidy, good faith (2015-2019); with regard to the forest district contributions between the cantons and the appellant and with regard to the protection forest contributions between the association municipalities and the appellant, there is a service relationship in each case and these are not (passed on) subsidies. Accordingly, the lower instance was right to offset the appellant's contributions as remuneration relevant for VAT purposes. Dismissal of the taxpayer's appeal.


Decisions are listed chronologically by publication date.