Decisions of the Swiss Federal Administrative Court (CW 4 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 24 - 31 January 2022.

Judgment of 14 January 2022 (A-3812/2021): VAT (2012-2016): appeal not upheld; In the present case, according to the "track and trace" of the Post Office, the decision of 7 May 2020, sent on the same day by A Mail Plus, was delivered to the P.O. Box on Friday 8 May 2020. It must be noted that the appellant does not succeed in proving to a certain degree of probability that the decision was not delivered to her on 8 May 2020. Consequently, the decision is final and the appeal of 19 February 2021, sent after the statutory period of 30 days from receipt, was out of time; dismissal of the appeal.
Ruling A-5562/2019 of 27 December 2021: Customs tariff; In the present case, the tariff classification of the contact pins and sockets declared for importation, which are intended for installation in electrical connectors, was in dispute. In the present case, the contact pins and sockets in dispute are to be classified as separate "apparatus" or "plugs and other current collecting devices" under tariff heading 8536.6953. Approval of the complaint of the duty payer.
Rulings of 13 January 2022 (A-2244/2020 and A-2242/2020): Value-added tax 2006 to 2009 (services within the group / personnel leasing as well as costs for services in connection with the management of assets or stewardship services); The personnel costs charged on by the complainant to B. AG qualify as taxable personnel leasing from the perspective of value-added tax, since the complainant (and not B. AG) was considered in fact and in a material respect to be the employer of the group management members. Due to the lack of evidence that the original invoice for stewardship services was rightly corrected, the original invoice must be used. Dismissal of the taxpayer's appeal.
Judgment of 17 January 2022 (A-2350/2020): VAT (2013-2017): The Court notes that it is true that, according to the file, the appellant did not issue a formal invoice in connection with this provision of staff. However, despite the fundamental importance of this document for VAT purposes, the obligation to issue an invoice is not general and there may be a transaction subject to VAT even without such a document, the existence of an exchange of services being decisive in this respect. Moreover, this conclusion is all the more obvious in the present case between closely connected persons, considering that the lender is controlled by the borrower; dismissal of the taxpayer's appeal.

Decisions in the field of administrative assistance: