- Federal Supreme Court did not follow lower court and qualified online platform as mere intermediary for food deliveries
- Taxable person operated online platform for ordering food from various restaurants
- Platform invoiced services at reduced tax rate, while FTA argued only restaurants could do so
- Federal Administrative Court agreed with taxpayer’s view based on customer perception
- Federal Supreme Court focused on objective criteria like general terms and conditions and invoice documents
- Customers were aware they obtained food directly from partner restaurants, not platform
- FSC judgement provides more legal certainty for taxpayers, giving weight to written documentation like GTCs
- External appearance of platform remains crucial in determining tax rate for services
Source: primetax.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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