Overview of tax law decisions of the Swiss Federal Administrative Court published between December 26 - 31, 2022:

  • Judgment of 19 December 2022 (A-1996/2022): VAT 2013-2017, input tax deduction; The FTA was rightly strict in the present case with regard to the proof of payment for the claimed input tax. In the case of deficient bookkeeping and cash payments, to allow proof of input tax payment to be provided (only) by means of an invoice bearing only a stamp and a signature and allegedly issued by a company that has since been deleted would open the door to abuses. This is all the more true as the material reality of the relevant receipts appears doubtful in the present case. Dismissal of the complaint.

VAT rulings confirmed by the BGer (update):

Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Treaties
International Tax
Value Added Tax (VAT)