Overview of the tax law decisions of the Swiss Federal Administrative Court published between 14 - 20 February.
- Ruling of 4 February 2022 (A-623/2021): VAT (non-business sector, input tax correction; 2015-2017); In the present case, the complainant undisputedly has a business sector and is therefore subject to VAT. However, it was disputed whether it also has a non-business area in addition to this business area, so that the input tax deduction claimed by it must be corrected. It is undisputed that the complainant is a non-profit foundation with charitable objectives. The Federal Administrative Court then stated that the purpose clearly indicated that the complainant had a non-commercial sector in addition to its business sector. The complainant provided the services in the charitable sector without consideration. Accordingly, the input tax claimed had to be corrected. The Federal Administrative Court referred the matter back to the lower court for further clarification on the method to be used. Partial approval of the appeal, as the matter is referred back to the lower court for further clarification. For the rest, the appeal is dismissed.
- Judgment of 18 November 2021 (A-2765/2020): import tax; in the present case, curing of the right to be heard by the appeal authority, as full cognition; in the present case, no duty-free temporary use of aircraft; dismissal of the appeal (new write-off due to withdrawal of appeal before the Federal Supreme Court with judgment of 27 January 2022 (2C_21/2022)).
Decisions in the area of administrative assistance / non-admission:
- Judgment of 22 February 2022 (A-2376/2021): Administrative assistance DTA CH-ES; dismissal of the appeal.
- Judgment of 28 October 2020 (A-4426/2019): Administrative assistance between Switzerland and India (DTA CH-IN); the appeal is partially upheld. The lower court is instructed to make marginal blackenings in the sense of the recitals; the appeal is otherwise dismissed; decision confirmed by the Federal Supreme Court.
- Judgment of 12 January 2022 (A-4594/2018): Administrative assistance DTA CH-US; appeal dismissed; the Federal Supreme Court did not hear an appeal against this ruling.
Decisions are listed chronologically by publication date.
