Overview of the tax rulings of the Swiss Federal Administrative Court published between July 29 and August 4, 2024:
- Judgment of July 17, 2024 (A-903/2023): VAT 2018-2020; tax liability, input tax deduction; the limit of 10% set by Art. 29 para. 3 VAT Act for qualification as a participation (and correspondingly as a business activity) is not an absolute value. A systematic interpretation points more in the direction of a "safe haven rule", according to which a participation of at least 10% is in any case considered a participation within the meaning of this article, while in the case of participations of less than 10% it is possible to prove that it is nevertheless a participation within the meaning of Art. 29 para. 3. This proof could not be provided in the present case. Dismissal of the appeal.
Administrative assistance (incl. updates)
Decisions are listed chronologically by publication date.
