Facts
The appellant [X.] is the owner of the [A.] -Pharmacy. The Federal Tax Administration had levied an additional VAT payment of CHF 1'102.-- for the 4th quarter of 2001 on the pharmacist and patient fees declared by [X.] . [X.] filed a complaint against this decision, as he was of the opinion that the pharmaceutical services covered by the pharmacist and patient fees are exempt from VAT.Considerations
The Federal Supreme Court dismissed the complaint. It concluded that the services covered by the pharmacist and patient fees are to be considered as ancillary services to the main service, the sale of medicinal products. These services are so closely economically linked to the supply of medicinal products that they are to be qualified as a single service within the meaning of Art. 36 para. 4 VATA.…