Overview of the tax rulings of the Swiss Federal Administrative Court published between August 5 - 11, 2024:
- Judgment of July 22, 2024 (A-620/2023): VAT; mixed use; input VAT corrections; In the present case, the so-called three-pot method
was applied. As the lower instance based its calculation of the input VAT deduction on the documents submitted by the taxable persons, the correction was calculated using objective criteria and an admissible allocation key, which is why the FAC denied an abuse of discretion and an arbitrary
calculation. Partial approval of the appeal due to the statute of limitations for the 2013 tax period.
Decisions are listed chronologically by publication date.
