Overview of tax law decisions of the Swiss Federal Administrative Court published between October 31 - November 6, 2022:
- Judgment of 19 October 2022 (A-2572/2021): VAT 2013-2017; A notice of assessment is capable of interrupting the statute of limitations; The court is then convinced that no flat-rate harvesting fee was agreed between the taxpayer acquiring the timber and the forest owners prior to the felling of the timber and that the forest owners therefore had to bear the risk of any additional costs of the timber harvest. Thus, the harvesting or the corresponding costs are not an internal service on the part of the complainant or a reduction of remuneration on the part of the forest owners. Rather, there are two service relationships - on the one hand, the harvesting of timber and, on the other hand, the delivery of harvested timber - whose fees are offset against each other. Only the "coordination deduction", which is also listed on the taxpayer's invoice, is not taxable - in return, the taxpayer's input tax deduction is reduced, since the remuneration for the services received from the forest owners is reduced by the coordination deduction. Partial approval (regarding the coordination deduction), but otherwise dismissal of the appeal.
- Judgment of 17 October 2022 (A-3345/2020): VOC levy; refund; In the present case, the legally binding customs assessments are to be taken into account; Subsequent proof of the export of VOCs exempt from levy is therefore not possible; Dismissal of the appeal.
Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):
Decisions are listed chronologically by publication date.