Overview of tax rulings by the Swiss Federal Administrative Court published between December 1 and 7, 2025:
- Judgment of November 24, 2025 (A-3867/2025): VAT; Subjective tax liability 2015-2018; In the present case, it is disputed whether the appellant became subjectively liable for VAT by purchasing five and selling six luxury vehicles. Due to the short period of ownership (2-6 months) and the numerous purchases and sales (11) of luxury vehicles far exceeding private needs, the appellant acted systematically and deliberately, acted in his own name with VAT shown and thus used means typical of a dealer, achieved significant sales (around CHF 1.5 million) and would have had an unjustified competitive advantage without tax liability; The court therefore classified him as subjectively liable for VAT. Furthermore, his behavior appears contradictory, as he himself declared VAT but now disputes the existence of a dealer activity or subjective tax liability. Dismissal of the appeal with regard to subjective tax liability.
Administrative Assistance:
- Judgment of November 20, 2025 (A-624/2025): Administrative assistance; Request for review; Judgment of the Federal Administrative Court of August 29, 2023 (A-5001/2021)
- Judgment of November 20, 2025 (A-649/2025): Administrative assistance; Request for review; Judgment of the Federal Administrative Court of August 29, 2023 (A-4999/2021)
- Judgment of November 20, 2025 (A-669/2025): Administrative assistance ; Request for review; Judgment of the Federal Administrative Court of August 29, 2023 (A-5002/2021)
Decisions are listed chronologically by publication date.
