- Judgment date is May 23, 2025
- Case involves VAT from 2015 to 2017
- A AG, based in Switzerland, bought and resold breeding rights to foreign stallions
- FTA considered these purchases as services subject to purchase tax
- A AG argued these were not subject to procurement tax
- A AG classified them as supplies or tax-exempt transactions
- Federal Administrative Court agreed with FTA
- Taxpayer’s appeal was dismissed
Source: bvger.weblaw.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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