Overview of tax law decisions of the Swiss Federal Administrative Court published between November 7 - 13, 2022:

  • Judgment of 27 October 2022 (A-1356/2022): VAT (2012 to 2013); Allocation of services; It was examined whether it was the complainant or the foreign company that had provided the services in dispute to K-Bank. In the present case, it was already sufficiently clear on the basis of the Agreement that the Complainant was the provider of services, especially since there was initially nothing to indicate that the designation might have been incorrect, as now alleged. Previously, it was stated that not only the party name (including the address) indicated that the complainant was a service provider, but also various other circumstances. The fact that the majority of the payment probably flowed into an account of the foreign company is merely an indication that the latter could have been the service provider. However, this circumstantial evidence cannot change the fact that the service was provided by the complainant. Dismissal of the taxpayer's appeal.
  • Interim ruling of November 2, 2022 (A-4087/2022): Value-added tax (1st quarter 2021); provisional discretionary assessment and judicial opening; In the present proceedings, no clear decision prognosis can be made at present. In the present case - at least "prima facie" - no relevant interests or important reasons of the complainant are apparent which would outweigh the interest of the lower court in immediate enforceability. Therefore, there are no substantial or important reasons for granting the suspensive effect of the appeal; dismissal of the appellant's application.
  • Judgment of 6 October 2022 (A-4108/2021): MWST 2014-2017: No restoration of the missed deadline in the present case, as an e-mail does not constitute a written complaint and only the person directly affected by an illness or accident can invoke this ground (and not if, as in the present case, the brother had an accident or was ill). Even if this were a ground for recovery, the deadline would have been missed, since the ground for recovery had lapsed before the deadline expired; dismissal of the taxpayer's appeal.

Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):

Decisions are listed chronologically by publication date.