Overview of the tax rulings of the Swiss Federal Administrative Court published between February 26 and March 3, 2024:

  • ‍Judgmentof December 27, 2023 (A-6206/2023): Corporate fee for radio and television (RTVA); In the present case, it could be inferred from the submission that the complainant had lodged an objection [recte: complaint] against the order of September 13, 2023, but no legal requests were made and, moreover, the grounds lacked the necessary clarity. Dismissal of the taxpayer's appeal.
  • Judgment of February 9, 2024 (A-2765/2022): VAT (2016 - 2020); Input VAT deduction reduction; Subsidy; Donation; If there are extensive contractual obligations in connection with the subsidies received, a subsidy must be assumed. Dismissal of the taxpayer's appeal.
  • Judgment of February 15, 2024 (A-2528/2022): VAT; recipient of the service; The dispute concerned who was the recipient of the service in the case of fees charged in connection with the operation of an airport (either domestic handling agents or domestic and foreign airlines). Depending on how this question is answered, the place of supply is either in Switzerland (handling agents) or abroad (foreign airlines) or the supply is exempt from VAT (domestic airlines). Since the complainant had concluded the contracts regarding the BRTS (use of applications relating to passengers and baggage) and CUTE fees (use of applications and terminals) with the airlines, had then also invoiced them and the service on which the fee is based also primarily served them, the airlines are deemed to be the recipients of the service. In the case of EVA fees (energy and air conditioning supply for aircraft), the airlines are also deemed to be the recipients of the service, as the service directly benefits the airlines. In the case of GSA fees (use of baggage sorting system), the handling agents are the beneficiaries, as this corresponds to the majority of the written regulations and the use of the system primarily benefits the handling agents. Partial approval of the taxpayers' appeal.
  • Judgment of February 8, 2023 (A-2087/2021): Customs payment obligation of the "forerunner". In particular, anyone who brings goods into the customs territory or has them brought into the customs territory, including the principal, is liable to pay customs duties. A principal is any person who actually arranges for the importation of goods. This also includes the person who drives ahead of another person bringing the goods across the border and gives this other person the "green light" in the knowledge that the goods are about to be imported if the border crossing is unmanned. Dismissal of the appeal (new BVG E2023 III/1).
  • Judgment of February 20, 2024 (A-5604/2022): Household fee; At issue and to be examined in the present case is whether the lower instance was right to confirm the decision of the first instance of July 7, 2022, by which SERAFE had refused the complainant the opting-out for the calendar year 2019. The complainant claims that he only had a "cell phone" before November 16, 2021, which he used for work and not for watching TV or listening to the radio and which was also unsuitable for this purpose. According to the law in force since January 1, 2019, the complainant is not legally entitled to an opting-out. It is then irrelevant whether the complainant actually used his cell phone to watch television or not. Dismissal of the complaint.
  • Judgment of February 16, 2024 (A-251/2023): VAT; subsidy, exchange of services (tax periods 2012 to 2016); In this case, it had to be taken into account that (in addition to 2022) the 2013 tax period was also time-barred in the meantime. This means that the additional tax claim for this tax period is no longer included in the interest calculation. Partial upholding of the taxpayer's appeal and the matter is referred back to the lower court for recalculation of the interest consequences.
  • Judgment of December 20, 2023 (A-3395/2023): VAT 2014-2017 (newly appealed to the Federal Supreme Court).

Administrative assistance (incl. updates / republications):

Decisions are listed chronologically by publication date.