Overview of the tax rulings of the Swiss Federal Administrative Court published between August 18 - 24, 2025:
- Judgment of August 12, 2025 (A-5500/2024): VAT; allocation of supplies; The dispute is to whom the remuneration paid by the participants of the tournaments is to be allocated for VAT purposes. To this end, it must be clarified for which service the entry fees are paid and who appears externally as the service provider of this service. Club A. acts as the service provider of the tournaments vis-à-vis third parties. The entry fee must be paid both for the use of a course and for participation in a tournament series organized throughout Switzerland. The sales generated with the entry fee, which are exempt from tax, are therefore attributable to the A. association for VAT purposes and not to the individual centers. An input tax adjustment must therefore be made. Dismissal of the appeal by Association A.
Administrative Assistance:
- Judgment of August 05, 2025 (A-6358/2023): Administrative assistance DTA CH-ZU
- Judgment of August 13, 2025 (A-257/2025): Administrative assistance DTA CH-DK
Decisions are listed chronologically by publication date.
