Overview of the tax rulings of the Swiss Federal Administrative Court published between December 11 - 31, 2023:
- Judgment of December 7, 2023 (A-2444/2023): The household fee for radio and television is designed to be device-independent and must be paid by every private household without preconditions. The complainants live in a household and are therefore generally subject to the fee. The exceptions prove not to be relevant in the present case and their existence is rightly not asserted by the complainants. Dismissal of the appeal of the taxpayers.
- Judgment of December 7, 2013 (A-1573/2022): VAT 2013-2016; Allocation of services; At issue was whether the appellant, which operated a digital platform on which potential customers could order and pay for meals prepared and delivered to their homes by partner restaurants, acted as a supplier of services or as an intermediary offering only the ordering and delivery service. From an economic point of view, the business model, especially as the orders were invoiced in its name, meant that from the customer's point of view, the complainant was directly linked to the delivery of the food and also bore the economic risk in the event of non-payment. The taxpayer's appeal was upheld.
- Judgmentof December 13, 2013 (A-1392/2022): Customs (subsequent preferential clearance; proof of origin); In the present proceedings, it had to be clarified whether the appellant had submitted the conversion applications via the "E-Com" application and the necessary proof of origin via the "E-Begleitdokument" platform in due time, i.e. whether it had correctly applied for the conversion of the provisional assessments into definitive assessments. A person subject to the declaration obligation can only consider their electronic customs declaration to have been submitted when they receive confirmation of this by means of a corresponding "E-Com" message in XML format. The appellant did not receive such a confirmation in the present case. Dismissal of the appeal by the taxable person.
Updates/Republications:
Administrative assistance (incl. updates/re-publications):
Decisions are listed chronologically by publication date.
