Overview of the tax rulings of the Swiss Federal Administrative Court published between September 9 - 15, 2024:
- Judgment of August 29, 2024 (A-5345/2023): VAT (2017-2020), hunting ground contributions; The dispute and question to be examined was whether the cantonal "hunting ground contributions" received by the taxpayer constituted a subsidy (according to the taxpayer) or remuneration for a taxable supply (according to the FTA). The FAC supported the view of the FTA, according to which the taxpayer provides a specific service that is compensated by the contributions and the hunting ground contributions are therefore taxable. An appeal for protection of legitimate expectations already failed because the information in question had not been provided to the taxpayer, but to a neighboring forest district. Dismissal of the taxpayer's appeal.
Decisions in the area of administrative assistance (incl. updates/re-publication):
Decisions are listed chronologically by publication date.
