Federal Administrative Court Upholds FTA’s Decision: A AG’s Purchases Subject to VAT, Appeal Dismissed

• 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.