Facts
The [A.] & Partner AG, successor in title to the collective company [A.] and Partner, lodged a complaint against the judgment of the Federal Administrative Court, which confirmed the subsequent charging of value-added taxes for the years 2003 to 2008. The collective company had provided management services to various limited liability companies and received the fees without settling them with the Federal Tax Administration (FTA).
The FTA conducted an audit on 1/2 September 2008 and found that the collective company had not invoiced the management services. The collective company paid the subsequently claimed amount of CHF 2'913.-- under reserve. The FTA confirmed the subsequent charging with a ruling of 7 June 2013.
The collective company lodged a complaint with the Federal Administrative Court, which dismissed it. The [A.] & Partner AG then lodged a complaint with the Federal Court and requested that the judgment of the Federal Administrative Court be set aside and the FTA be ordered to refund the amount of CHF 2'913.--.
Considerations
The Federal Court examined the jurisdiction and the prerequisites for entering into the case of its own motion and with free cognition. It found that the complaint in public law matters is admissible and that the [A.] & Partner AG is entitled to lodge a complaint.
The Federal Court dismissed the main request of the FTA to set aside the contested decision and refer the matter back for re-examination as inadmissible, since the subject matter of the dispute was limited to the services for the limited liability companies.
The Federal Court examined the question of whether the collective company's turnover or the collective partner's turnover is to be…