Overview of the tax rulings of the Swiss Federal Administrative Court published between August 26 and September 8, 2020:
- Judgment of August 6, 2024 (A-4704/2022): VAT (2012-2018), input tax deduction; The present legal dispute relates to the periods from the first half of 2012 to December 31, 2015. It must first be examined whether the statute of limitations has expired. The FTA is of the opinion that the limitation period was interrupted first by the announcement of the inspection on August 24, 2017 for the tax periods 2012 to 2016 and then by the criminal proceedings against the taxable person's bodies on May 13, 2019 for the tax periods 2012 to 2018 and finally by the subsequent reference order of October 5, 2021 for the same tax periods. After a detailed examination, the court confirms that the limitation period has been interrupted. The court then examines whether the FTA was right to deny the appellant the input tax deduction. In view of inadequate bookkeeping on the part of the liable party and the assumption that proof of payment of the input tax is provided (only) by an invoice that was merely signed, whereby the invoice was allegedly issued by a company that has since been deleted, the appeal is dismissed.
Updates / non-appearance:
- A-5392/2021 (decision overturned by the Federal Supreme Court in its ruling of 31.07.2024 (9C_756/2023))
- A-4980/2022 (newly appealed to the Federal Supreme Court)
- A-2352/2022 (non-acceptance)
- A-5793/2022 (newly appealed to the Federal Supreme Court)
- A-3234/2024 (Failure to enter preliminary ruling due to failure to meet objection deadline)
- A-3628/2021 (The Federal Supreme Court did not accept the appeal in its decision of12.08.2024 (9C_341/2024))
Decisions in the area of administrative assistance (incl. updates/re-publication):
Decisions are listed chronologically by publication date.
