Overview of the tax rulings of the Swiss Federal Administrative Court published between January 20 - 26, 2025.
- Judgment of January 9, 2025 (A-696/2024): VAT 2013-2017; on the one hand, the court had to examine whether the tax claims for the tax periods 2013 and 2014 were absolutely time-barred and, if so, to what extent. On the other hand, it concerned the determination of the third-party price for the services provided by the appellant to closely related persons. In summary, the additional tax claim relating to the 2013 tax period was not legally established in the ruling of May 31, 2022. The appeal is upheld due to the absolute limitation period for the 2013 tax period. With regard to the calculation of the rental price for the property (tax periods 2015 to 2017) in line with the third party price, the matter is referred back to the lower court for recalculation of the tax correction as a result of the adjusted rent and for recalculation of the default interest after a detailed examination by the court. The taxpayer's appeal is therefore partially upheld.
Decisions are listed chronologically by publication date.
