Overview of the tax rulings of the Swiss Federal Administrative Court published between July 1 - 7, 2024:
- Judgment of June 19, 2024 (A-1501/2023): Application for reconsideration (revision); a criminal defamation offence is not generally considered to be criminal conduct, which is recognized by doctrine as an offence in the sense of a ground for revision. Dismissal of the taxpayer's appeal.
- Judgment of June 18, 2024 (A-5793/2022): VAT (2015-2019); brokerage in the financial sector; the taxable company acts as an asset manager and invoiced revenues for transactions processed via two banks as exempt brokerage services in the area of money and capital transactions. It was disputed whether the fees of 1.2% of the transaction value, which were designated as brokerage fees in the asset management agreements with the clients and as external asset management fees in the brokerage agreement with Bank B (and Bank C), were exempt from tax. In this regard, the FAC held that the taxable asset management of the appellant was the main focus and that there was therefore no independent brokerage activity. Dismissal of the complainant's appeal.
Updates / move on:
- A-3835/2023 (decision appealed to the Federal Supreme Court)
- A-4097/2022 (decision appealed to the Federal Supreme Court)
- A-2763/2022 (decision appealed to the Federal Supreme Court)
- A-3395/2023 (decision confirmed by the Federal Supreme Court in its ruling of 10.06.2024 (9C_112/2024))
Decisions are listed chronologically by publication date.
