Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 August 2021.
- Ruling of 6 August 2021 (A-5196/2020): Value added tax; entity of the enterprise / services exempt from tax (tax periods 2012 to 2015); In the case at hand, it was disputed whether the turnover generated by therapists on the premises of a pharmacy is to be allocated to the pharmacy as a taxable entity under value added tax law. After a thorough review of the facts, the Federal Administrative Court found that there was a preponderance of evidence against the qualification of the therapists as independent VAT subjects. The complainant's tax liability also extended to the turnover generated by the individual therapists in the therapy centre. This was because the complainant's actions in relation to the therapy centre went far beyond those of a mere letting of business premises from the point of view of VAT law. The conditions for a tax-exempt service were also not fulfilled in casu. Dismissal of the appeal.
Decisions are listed chronologically by publication date.
