Swiss Supreme Court: Tennis Tournament Entry Fees Attributable to Organizer for VAT Purposes

• The case concerned the attribution of entry and registration fees for VAT purposes in a Switzerland-wide tennis tournament series.
• The appellant claimed to act only as a booking platform for tennis centers, not as the service provider.
• The Federal Supreme Court found the appellant to be the actual service provider, as it coordinated, supervised, and organized the tournaments.
• Entry and registration fees were therefore attributable to the appellant for VAT purposes.
• The taxpayer’s appeal was dismissed.

Source: search.bger.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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