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Schlagwort-Archive: Federal Court
Last week the Federal Court (2C_1115/2014 dated 29 August 2016) published a trailblazing judgement. In dispute was whether for a taxpayer – a group operating internationally – the purchase of seven works of art charged with input tax from the … Weiterlesen
The Federal Court upheld the appeal by the FTA against a Federal Administrative Court judgement. The honey and flower small retailer was found liable to pay the FTA an additional tax amounting to CHF 731.35. In contrast to the Federal … Weiterlesen
In October 2013 the Federal Administrative Court decided that the FTA had not assessed the turnovers of a “contact bar” according to its best judgement. The number of glasses of champagne consumed by the ladies could not be equated with … Weiterlesen
The Federal Court has decided that the assessment notices based on the VAT Law may not have the force of rulings. It has therefore confirmed the judgement of the Federal Administrative Court.