Overview of the tax rulings of the Swiss Federal Administrative Court published between December 4 - 10, 2023:
- Judgment of November 22, 2023 (A-5607/2022): VAT (January 1, 2014 to December 31, 2015): The requirement for VAT qualification for the provision of medical services is that a member of a medical profession must be present in each facility, even if several facilities are operated by the same operator. Dismissal of the appeal.
- Judgment of November 17, 2023 (A-4116/2021): Customs tariff (windshield wiper fluid); If no substance or component can be identified for classification under the various tariff headings, the product must be assessed according to its relevant character. In the present case, the product is to be classified "primarily" as windshield wiper fluid and not as an antifreeze or de-icing agent. Appeal upheld.
Updates/Republications:
Administrative assistance (incl. updates/re-publications):
Decisions are listed chronologically by publication date.
