Overview of tax law decisions of the Swiss Federal Administrative Court published between December 12 - 18, 2022:
- Judgment of December 1, 2022 (A-2691/2022): VAT; good faith (2012-2016); the taxpayer repeatedly corresponded with the FTA regarding the applicable tax rate with respect to the products it distributed ("Berufswahlagenda" and "Laufbahnplaner") as well as the advertising ads contained therein. The FTA concluded in a letter: "The corresponding sales are therefore subject to the reduced rate of currently 2.4%". In 2017, the FTA determined in the course of a VAT audit that the sales should have been invoiced at the standard rate and assessed a corresponding additional tax claim. In this case, it was disputed whether the information provided by the FTA referred to the revenues from the sale of the products as well as to the revenues from the advertisements and whether the protection of legitimate expectations applied to the sale of the products as well as to the revenues from the advertising services provided. Taking into account the overall context (reference to previous correspondence, etc.), the protection of legitimate expectations also applies to the revenues from the advertising services rendered, which means that the retroactive set-off was wrong. Approval of the taxpayer's appeal.
- Write-off decision of December 6, 2022 (A-648/2020): Withholding tax; benefits in kind; Due to the discontinuation of the bankruptcy proceedings, the appeal is written off as having become irrelevant.
Updates on previous tax law decisions of the Swiss Federal Administrative Court:
- Judgment of 27 October 2022 (A-1356/2022): MWST 2012-2013; allocation of services (cf. our article of 13 November 2022); decision appealed to the BGer.
- Judgment of 19 October 2022 (A-2572/2021): MWST 2013-2017 (cf. our article of November 6, 2022); decision appealed to the BGer.
- Judgment of April 1, 2022 (A-4848/2021): MWST 2011-2015 (cf. our article of 17 April 2022); decision confirmed by the Federal Supreme Court in its judgment of 15 November 2022 (2C_392/2022) (cf. our article of 18 December 2022).
- Judgment of 12 January 2022 (A-3939/2018): International withholding tax; agreement with UK; calculation of the shortfall in advance payments made concerning Swiss paying agents (cf. our article of 6 February 2022); decision overturned by the Federal Supreme Court in its ruling of 15 November 2022 (2C_159/2022).
- Judgment of 3 December 2021 (A-6752/2017): International withholding tax; agreement with UK; calculation of the shortfall in advance payments made concerning Swiss paying agents (see our article of January 2, 2022); decision overturned by the Federal Supreme Court in its ruling of November 15, 2022 (2C_84/2022).
Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):
Decisions are listed chronologically by publication date.