Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 30 November - 6 December 2020.
- Judgment of 18 November 2020 (A-2490/2020): and Judgment of 18 November 2020 (A-2495/2020): VAT; Benefits between closely related persons (2010-2014); Remuneration between closely related persons must be in line with the principle of comparison between third parties. The rent paid in the present case did not correspond to the market price; The set-off was partly too high; Partial approval of the taxpayers' complaints.
- Sentence of 18. November 2020 (A-2496/2020): VAT; Correction of input tax deduction; X AG operates a hotel in Switzerland; X AG leased the properties for this hotel from third parties, whereby some of the hotel rooms were rented out to the staff of X AG; As a result of this VAT-exempt rental, the FTA corrected the input tax deduction; The lower instance calculated the correction according to floor space; X AG claims that the low standard of the staff rooms was not sufficiently taken into account, which is why a key based on the income generated must be applied for the correction; Margin correction regarding the rental of the hotel rooms; The lower instance calculated the correction according to floor space; X AG claims that the low standard of the staff rooms was not sufficiently taken into account, which is why a key based on the income generated must be applied for the correction; Margin correction regarding the rental of the hotel rooms; The lower instance calculated the correction according to floor space; X AG claims that the correction is based on the floor space generated by the hotel; The lower instance claims that the correction is based on the floor space generated by the hotel. Marginal correction with regard to the calculation of the area of the staff rooms; Partial acceptance of the taxpayers' complaint.
Non-entry decisions / administrative assistance:
- Judgment of 3 November 2020 (A-6497/2018): Administrative assistance (DTA CH-FR); dismissal of the appeal (appealed to the Federal Supreme Court);
- Judgment of 28 October 2020 (A-4204/2018): Administrative assistance (DBA CH-KR); Approval of the appeal (appealed to the BGer);
- Judgment of 24 November 2020 (A-5383/2019): Administrative assistance (DTA CH-FR); dismissal of the appeal.
Decisions are listed chronologically by publication date.
