- The case concerned whether imported corneas for human transplantation are exempt from Swiss import tax under the VAT Act.
- The Federal Administrative Court (FAC) ruled that corneas are classified as tissue, not organs, under the Transplantation Act, so they are not tax-exempt.
- Import tax must be levied on the entire invoiced amount, including costs for removal, processing, qualification, and preservation.
- The 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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