Overview of the tax rulings of the Swiss Federal Administrative Court published between June 24 - 30, 2024:

  • ‍Judgmentsof June 4, 2024 (A-4099/2023 and A-4100/2023); VAT (2014-2017); incorrect tax statement; The taxable municipality received confirmations from 272 (out of 363) invoice recipients of the water supply and wastewater disposal services. In these confirmation letters, the invoice recipients used a form to state whether they were liable for VAT in the period in question, which method they used for invoicing and how much input tax they claimed in relation to the respective invoice. According to the law, full evidence must be provided to prove that the federal government did not incur any tax losses. The FTA rightly accepted the letters of confirmation in the amount of CHF 132,512 as evidence within the scope of Art. 27 para. 2 let. b MWSTG. The calculation of the remaining amount of CHF 159,956, in respect of which the FTA considers the evidence not to have been provided, is not disputed in purely mathematical terms; partial approval of the taxpayer's appeal.
  • Judgment of 11 June 2024 (A-4980/2022); VAT; VAT treatment of services provided in Switzerland and (in country X); reduction of input VAT deduction; The place of supply of passenger transport services is the place where the transport takes place in accordance with the distances covered, but if VAT is shown on the invoice or travel ticket, it is due. Operating subsidies received from public bodies (of country X) lead to a reduction in input tax. Dismissal of the taxpayer's appeal.
  • Rulings of June 17 (A-4477/2023 and A-4479/2023); VAT (tax periods 2013-2017; subsidies; input tax deduction reduction); The delivery allowance is a subsidy in the sense of VAT law, whereby a proportionate reduction of input tax must be made. Dismissal of the taxpayer's appeal.

Decisions are listed chronologically by publication date.