Overview of the tax rulings of the Swiss Federal Administrative Court published between November 10 - 16, 2025:
- Judgment of October 27, 2025 (A-4511/2025 and A-4512/2025): HVF decision not to intervene; In the present case, the complainant alleges a violation of her right to inspect the files. She also alleges a lack of service, as the decision was sent to the wrong address, and finally, she asserts possible grounds for restoring the deadline in relation to the objection period against the assessment decisions. Dismissal of taxpayer A's appeal insofar as it is admissible.
- Judgment of October 31, 2025 (A-358/2024): VAT (2017-2018); A donation within the meaning of VAT also exists if the charitable organization grants its patrons voluntary benefits within the scope of the statutory purpose, provided that it informs the patrons that there is no entitlement to the benefits. The free health check, which all patrons who donate more than CHF 60 per year receive, contained no such restriction, which is why it is not a donation. Partial dismissal of the taxpayer's appeal.
- Judgment of October 28, 2025 (A-2585/2025): VAT (2017-2021); input tax correction; If only the invoicing and payment process is taken over with the assumption of the del credere risk in return for payment (and the goods are delivered directly from the supplier to the members), there is a consideration for supplies exempt from tax in accordance with Art. 21 para. 2 no. 19 let. c MWSTG (business with monetary claims). The input tax adjustment made by the FTA is therefore justified. Dismissal of the taxpayer's appeal.
Administrative Assistance:
- Judgment of October 30, 2025 (A-4119/2024): Administrative assistance MAC
- Judgment of October 30, 2025 (A-4165/2024): Administrative assistance MAC
Updates incl. administrative assistance:
- Judgment of June 14, 2024 (A-1597/2022): Administrative assistance MAC; decision confirmed by the Federal Supreme Court in its ruling of September 24, 2025 (2C_352/2024); see our article of October 19, 2025.
- Judgment of December 11, 2024 (A-2909/2023): VAT, subsequent performance 2014 - 2017; decision confirmed by the Federal Supreme Court in its ruling of October 01, 2025 (9C_47/2025); see our article of November 02, 2025.
- Judgment of December 11, 2024 (A-3394/2023): VAT, subsequent performance 2015 - 2016; decision confirmed by the Federal Supreme Court in its ruling of October 01, 2025 (9C_50/2025); see our article of November 02, 2025.
- Judgment of December 11, 2024 (A-2907/2023): VAT, subsequent performance 2013 - 2017; decision partially confirmed by the Federal Supreme Court in its ruling of October 01, 2025 (9C_49/2025); see our article of November 02, 2025.
- Judgment of December 11, 2024 (A-688/2023): VAT, subsequent performance 2012 - 2016; decision partially confirmed by the Federal Supreme Court in its ruling of October 01, 2025 (9C_48/2025); see our article of November 02, 2025.
Decisions are listed chronologically by publication date.
