Overview of tax law decisions of the Swiss Federal Administrative Court published between October 9 - 15, 2023:
- Judgment of 28 September 2023 (A-4946/2022): VAT 2014-2018; non-entrepreneurial area, input tax correction; The complainant foundation has a non-entrepreneurial area in addition to an entrepreneurial area, which means that the input tax claimed by it must be corrected insofar as it is used for goods or services outside its entrepreneurial activity. The corresponding input tax correction has been made appropriately. Dismissal of the appeal.
Administrative assistance (incl. updates/re-publications):
- F-1319/2021
- A-5002/2021
- A-5001/2021
- A-4999/2021
- A-5000/2021
- A-3862/2021
- A-744/2022
- A-5409/2022
- A-3513/2022
- F-3075/2023
Updates:
- Judgment of 22 November 2022 (A-1872/2021): Customs; subsequent claim of customs duties and import tax; decision confirmed by BGer.
- Judgment of 22 November 2022 (A-1875/2021): Customs; subsequent claim of customs duties and import tax; decision confirmed by BGer.
- Judgment of 22 November 2022 (A-1876/2021): Customs; subsequent claim of customs duties and import tax; decision confirmed by BGer.
- Judgment of November 29, 2021 (A-5073/2020): Issue tax (remission), decision overturned by BGer.
Decisions are listed chronologically by publication date.
