Appeal procedure up to the federal court

It occurs time and again within VAT inspections that the question whether a certain transaction is liable to VAT or an input tax deduction can be claimed is assessed differently by the tax administration responsible for the imposition of VAT and the company in question.

We have got many years of experience with handling of VAT revisions and tax justice proceedings that have resulted in several fundamental decisions in Swiss VAT legislation; i.e. judgments of courts (of appeal and courts of ultimate resort) have clarified juridical questions of basic interest regarding VAT for the first time or have resulted in an important, fundamental change in the interpretation of the applicable law and the administrative practice.

We are also pleased to evaluate the prospects of proceedings as well as the cost-benefit ratio for your company in a first step and to let you know our recommendations for further actions.

If you decide in favour of the appeal procedure we represent you on the further level of jurisdiction. Our experienced team of attorneys - specialised on VAT for many years - assures that your interests are represented in an optimal way and that the various formal difficulties are overcome and that the procedure does not find an abrupt end (see also Negotiations with domestic and foreign tax and customs authorities).

VAT Consulting AG

Klosterberg 11
CH-4051 Basel
Telefon: +41 (0) 61 225 90 50
Telefax: +41 (0) 61 225 90 51