Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 20 - 26 August 2018.
- Judgment of 13 August 2018 (A-2323/2018): Value Added Tax (VAT); method of accounting; determination of the amount of the balance tax rate; the appeal is dismissed.
- Decisions concerning the VAT assessment of osteopathic services: exempt medical treatments within the meaning of Art. 21 para. 2 no. 3 MWSTG in conjunction with Art. 34 f. VAT is deemed to have been incurred if the following three conditions are cumulatively met: (1) The activity must be carried out by a service provider falling within the scope of that provision; (2) the service provider must provide curative treatment within the meaning of the legislation; (3) the service provider must be licensed to practise the profession independently or to provide curative treatment in accordance with cantonal legislation while in possession of the authorisation required under cantonal law (cf. judgment of 2 August 2018 (A-6229/2016), E. 2.3.5.) In summary, it should be noted that the complainant's services cannot constitute tax-exempted treatment within the meaning of Article 21(2)(3) of the VAT Act due to the lack of a licence to practise a profession
- Judgment of 2 August 2018 (A-6229/2016): Value added tax (VAT); Subjective tax liability; Osteopathy; Tax period 2013.
- Judgment of 2 August 2018 (A-6224/2016): Value added tax (VAT); Subjective tax liability; Osteopathy; Tax period 2010.
- Judgment of 2 August 2018 (A-6236/2016): Value added tax (VAT); Subjective tax liability; Osteopathy; Tax period 2010.
- Judgment of 2 August 2018 (A-6248/2016): Value added tax (VAT); Subjective tax liability; Osteopathy; Tax period 2013.
- Judgment of 2 August 2018 (A-6197/2016): Value added tax (VAT); Subjective tax liability; Osteopathy; Tax period 2010.
- Judgment of 31 January 2017 (A-2122/2016): Withholding tax; reclaim of the withholding tax in accordance with the DTA Switzerland - Netherlands; the Federal Supreme Court confirmed the decision in its ruling of 18 July 2018 (2C_284/2017) (cf. our contribution of 19 August 2018)
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 8 August 2018 (A-1944/2017): Administrative assistance (DTA Switzerland - Spain); the appeal is dismissed.
- Judgment of 8 August 2018 (A-1530/2018): Administrative assistance (DTA Switzerland - Germany); the appeal is dismissed.
- Judgment of 30 July 2018 (A-1488/2018): Administrative assistance (DTA Switzerland - France); the appeal is upheld if it is upheld; decision appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
