Overview of tax law decisions of the Swiss Federal Administrative Court published between July 31 - August 6, 2023.

  • Judgment of 7 July 2023 (A-2892/2021): Customs; subsequent verification of origin; If the customs authorities of the importing state have reasonable doubts as to, inter alia, the originating status of the products in question, they may require the customs authorities of the exporting state to carry out a subsequent verification of the proof of origin. The exporter is responsible for proving the correctness of the proof of origin, which in principle only has to be provided in the verification procedure. This proof could not be provided in the present case. Dismissal of the appeal.
  • Judgment of 12 July 2023 (A-4596/2022): VAT 2016; The FTA determined the VAT amount of a fiduciary (taxpayer) according to its dutiful discretion in the absence of the latter's participation. The taxpayer objected to this without submitting more detailed documents for the examination of the objection. The taxpayer appealed against the negative decision before the BVG and submitted the originally requested documents. The taxpayer's appeal was partially upheld.
  • Judgment of 21 November 2022 (A-5088/2020): VAT 2005 - 2009, input tax deduction, aircraft; The VAT group (A-D) was not able to prove the business justification of disputed flights of the owner E, who had no management function or employment relationship, which is why the input tax was rightly reduced. Furthermore, the sale (in 2009) of an aircraft (purchased in 2006) is a case of withdrawal, since it was used for a purpose unrelated to the company or transferred to the private assets of owner E as early as 2007: The revocable trust, which was founded by the owner E himself and not his sole proprietorship B, acted as seller. From the fact that upon the death of the settlor the revocable trust becomes an irrevocable trust, it is clear that only natural persons can establish a revocable trust. Thus, the sale is not attributable to the complainant, which is why the complainant is not entitled to contribution tax relief. Dismissal of the taxpayer's appeal; decision partially confirmed by the Federal Supreme Court.

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Decisions are listed chronologically by publication date.