Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 1 - 7 November 2021.
- Ruling of 1 September 2021 (A-5126/2020): VAT; input tax deduction correction / deposit taxation: The correction of the input tax deduction due to a change of use (receipt of subsidies) can be carried out according to one's own calculations, provided it leads to an appropriate result. The calculation, which is essentially based on the consolidated external sales of the VAT group, does not lead to an appropriate result in the present case. Dismissal of the appeal.
Decisions in the field of administrative assistance:
- Judgment of 18 October 2021 (A-5070/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal.
- Judgment of October 18, 2021 (A-5072/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal.
- Judgment of 5 October 2021 (A-1460/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.
- Judgment of October 26, 2021 (F-1051/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.
Decisions are listed chronologically by publication date.
