Overview of the tax rulings of the Swiss Federal Administrative Court published between November 13 - 19, 2023:

  • Judgment of November 1, 2023 (A-482/2022); Customs; Obligation to perform; The estimated market value of the undeclared photographs when crossing the border is not objectionable. If, as in the present case, the requirements for a discretionary determination of the market value are met and this does not clearly violate federal law, it is up to the appellant to provide evidence of the incorrectness of the estimate; Dismissal of the appeal of the taxable person.
  • Judgment of 8 November 2023 (A-4741/2021); corporate levy for radio and television (RTVA), formation of corporate levy groups (year 2021); Art. 67b para. 2 RTVO violates the principle of legal equality, Art. 67c para. 1 sentence 2 RTVO lacks a formal legal basis, thus both provisions are unlawful and unconstitutional. Otherwise, dismissal of the complaints of the parties liable to pay the fee.
  • Judgment of November 7, 2023 (A-331/2022), VAT (2011 to 2015); The relative statute of limitations applies if the FTA is unable to conclude the VAT control proceedings within two years. Appeal by the taxable persons of the taxable persons upheld.
  • Ruling of November 6, 2023 (A-534/2022); VAT (2012 to 2017) input tax deduction, tax evasion; The FTA's assessment notice does not constitute a ruling, which is why new applications in the appeal proceedings must be considered. The provision of a private jet for private use by the beneficial owner does not constitute an economic activity within the meaning of VAT. Partial approval of the taxpayer's appeal.

Administrative assistance (incl. updates/re-publications):

Updates:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
International Tax
Treaties
Value Added Tax (VAT)
Custom Duties
Other Taxes
Withholding Tax