- The case concerned whether a Zurich Airport ground handling company could deduct input tax on airport fees for VAT years 2018–2022.
- The court distinguished between flight operation fees (airlines are the recipients) and usage fees for airport infrastructure (the ground handling company is the recipient).
- Input tax deduction was denied for the flight operation fees.
- Input tax deduction of about CHF 21,800 was allowed for the usage fees.
- The company’s good-faith argument based on a 2005 FTA directive failed because the directive was not addressed to it.
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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