Overview of the tax rulings of the Swiss Federal Administrative Court published between February 5 - 11, 2024:
- Judgment of January 25, 2024 (A-2922/2022): VAT; turnover differences; input tax deduction correction (2014 - 2018); The FTA was allowed to carry out a discretionary tax assessment, as the complainant's accounting was not meaningful due to negative balances on the cash account, missing cash book and other inconsistencies. The discretionary correction of the turnover as well as the input tax deduction and the deduction of fictitious input tax was necessary and obligatory. As the appellant also failed to prove the obvious incorrectness of the estimate by the FTA, the appeal must be dismissed.
Update:
- A-5911/2019 (decision overturned by the Federal Supreme Court in its ruling of 14.04.2021 (2C_345/2020))
Decisions are listed chronologically by publication date.
