Schlagwort-Archive: Federal Administrative Court

A trailblazing judgement by the Federal Court

Erstellt am September 19, 2016 von Niklaus Honauer

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 →

Veröffentlicht unter English, Litigation, Praxis ESTV, VAT consulting | Verschlagwortet mit , , , | Kommentar hinterlassen

You can’t sweet talk the Federal Court

Erstellt am Januar 12, 2015 von Niklaus Honauer

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 →

Veröffentlicht unter English, Litigation, Praxis ESTV | Verschlagwortet mit , , | 1 Kommentar

Champagne and condoms are relevant for the measurement of VAT after all

Erstellt am Juli 21, 2014 von Niklaus Honauer

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 →

Veröffentlicht unter English, Litigation, Praxis ESTV, VAT consulting | Verschlagwortet mit , , | 1 Kommentar