Overview of tax law decisions of the Swiss Federal Administrative Court published between December 19 - 25, 2022:
- Judgment of 8 December 2022 (A-617/2022): VAT; damages; in dispute was the tax treatment of an amount of CHF 600,000 that the taxpayer received or was allowed to keep in connection with negotiations on the sale of real estate to third parties after the purchase did not materialize. An e-mail shows the following agreement between the parties: The purchasers reserved the right not to purchase the real estate, leaving the sum of CHF 600,000 to the taxpayer. The acquirers exercised their right, leaving the taxpayer with the decision of the acquirers not to acquire the real estate without any choice in this regard. Conversely, Sein had the right to demand the conclusion of the contracts (not even in the sense of culpa in contrahendo); therefore, it cannot be considered that it provided a service in the form of waiving a right. Accordingly, there is no service relationship but compensation for damages. Approval of the complaint.
- Judgment of 9 December 2022 (A-3486/2020): Temporary admission procedure; in particular, the question at issue was whether the subsequent levying of import tax pursuant to Art. 12 (1) VStrR was justified because the requirements for the temporary admission procedure had not been met. Dismissal of the taxpayer's appeal.
- Judgment of December 9, 2022 (A-3806/2020): Temporary admission procedure; dismissal of the taxpayer's appeal.
- Ruling of December 8, 2022 (A-2545/2021): VAT (Q1/2020); the taxpayer failed to prove that the objection was filed in time. Consequently, the lower court rightly did not consider the objection. Dismissal of the taxpayer's appeal.
Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):
Decisions are listed chronologically by publication date.
