Overview of the tax rulings of the Swiss Federal Administrative Court published between September 16 - 22, 2024:
- Ruling of September 6, 2024 (A-3375/2023): VAT 2015-2019, place of supply; the taxable person invoiced various services to a foreign company and received remuneration for them. The place of supply of these services was disputed and had to be examined. The FAC supports the view of the FTA, according to which the taxable person bears the burden of proof that it provided services within the meaning of Art. 8 para. 1 of the VAT Act - with a place of supply abroad (tax-reducing fact). The taxpayer did not succeed in providing this evidence in the present case. The FAC further concluded that the foreign company receiving the supplies was a passive investment company, which is why the place of domicile of the beneficial owner should be used to determine the place of supply. As the domicile of the beneficial owner was in Switzerland, the place of supply would be in Switzerland (taxable) even if it was assumed that the supplies were services within the meaning of Art. 8 para. 1 of the VAT Act. Dismissal of the taxpayer's appeal.
- Rulings of August 28, 2024(A-5956/2023 and A-5962/2023): VAT 2014-18; input VAT correction; the insurance cover that the taxable person offers abroad for an additional fee for its training programs (e.g. language courses or semesters abroad) is an independent supply and not an ancillary supply. The input tax adjustment made by the FTA (including the turnover key applied) is not objectionable. Dismissal of the taxpayer's appeal.
Updates:
- Judgment of March 27, 2023 (A-360/2022): Direct federal tax 2015; determination of the place of assessment (see our article of April 16, 2023); decision partially confirmed by the Federal Supreme Court in its ruling of August 7, 2024 (9C_323/2023).
- Judgment of December 7, 2013 (A-1573/2022): VAT 2013-2016; allocation of services (see our article of December 31, 2023); decision partially confirmed by the Federal Supreme Court in its ruling of August 8, 2024 (9C_67/2024).
- Judgment of July 3, 2024 (A-2047/2023): VAT 2014-2017, purchase tax liability, decision appealed to the BGer.
- Judgment of August 5, 2024 (A-2082/2024): Radio and television; household fee; decision of March 13, 2024 (see our article of August 18, 2024); decision appealed to the Federal Supreme Court.
- Judgment of August 5, 2024 (A-5811/2023): VAT (2017 to 2021); non-acceptance (see our article from August 18, 2024); decision appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
