Overview of tax rulings by the Swiss Federal Administrative Court published between December 22, 2025, and January 4, 2026:
- Judgment of December 15, 2025 (A-1007/2024): VAT 2014-2017; input tax deduction; In the present case, the taxpayer requested that the input tax incurred on the purchase of vehicles be taken into account for the years 2014-2017 and also submitted new documents. The files show – and this is undisputed – that the taxpayer's accounting records contained significant gaps and that numerous documents, such as leasing agreements and purchase invoices, were missing. In particular, it appears that the appointed trustees offset the invoiced amounts against the credit notes in favor of the taxpayer, even though this is prohibited under commercial law. In particular, the taxpayers claimed additional input tax deductions in connection with invoices submitted without ever explaining how the FTA's analysis and calculation were allegedly incorrect in this respect. The appeal is partially upheld (as recognized by the FTA on the basis of new information and documents) for 2016-2017 in the amount of CHF 4,670.91; otherwise, the taxpayers' appeal is dismissed.
Decisions are listed chronologically by publication date.
