Overview of tax law decisions of the Swiss Federal Administrative Court published between July 11 - 17, 2022:

  • Judgment of 27 June 2022 (A-471/2021): Value added tax; subsidy; input tax reduction (tax periods 2015 - 2017); According to case law, the concept of a contribution to a business within the meaning of Art. 18(2)(e) VAT Act is to be interpreted broadly. The Federal Supreme Court considers a contribution to be given, in particular, if the contribution leads to a mere reallocation of assets. If, on the other hand, the flow of funds leads to an "expense" for the community and to an "income" for the recipient, this would rather indicate a subsidy. In the present case, a contribution is to be assumed. Appeal upheld.

Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):

Decisions are listed chronologically by publication date.