Switzerland: VAT Recusal Request Dismissed Over Business Jet Input Tax Case

• In a VAT audit over input tax deduction on the purchase of a business jet, the taxpayer sought recusal of the FTA team leader, alleging bias based on an email about the case.
• The Federal Administrative Court held that recusal depends only on whether the official’s conduct objectively creates an appearance of bias, not on whether her substantive tax view was correct.
• The court found the email was factual, merely reflected the procedural status, and did not show a definitive prejudgment; any disputed legal assessment should be challenged in the appeal on the merits, not via recusal.
• Although the FDF slightly breached the right to be heard by not serving the taxpayer with the FTA’s submissions, this defect was cured on appeal.
• 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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