- The Federal Administrative Court ruled that subsidies from the Swiss Federal Office of Energy are considered subsidies under the VAT Act.
- The appellant’s argument that these contributions were cost compensation payments was rejected.
- The court confirmed the reduction of the input tax deduction by the FTA.
- The appellant’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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