Facts
The Federal Tax Administration (FTA) conducted an external audit of [A.] , a taxable trader of honey, bee products, and flowers. It was found that [A.] had partially invoiced services at the standard rate instead of the reduced tax rate. The FTA determined the tax owed for the year 2010 to be CHF 4,136.-- and claimed an additional amount of CHF 2,549.-- plus interest on arrears. [A.] lodged an objection, which was partially upheld by the FTA. The Federal Administrative Court overturned the objection decision and remanded the case to the FTA for recalculation of the tax to be subsequently charged.
The FTA appealed to the Federal Supreme Court and requested that the judgment of the Federal Administrative Court be overturned and the objection decision confirmed. The taxpayer waived a response to the appeal.
Considerations
The Federal Supreme Court examined the jurisdiction and admissibility requirements ex officio and with free cognition. It found that the appeal is admissible, as it concerns a decision of the Federal Administrative Court in a matter of public law that can generally be challenged before the Federal Supreme Court by means of an appeal in public law matters.
The Federal Supreme Court applied the law ex officio and examined the violation of federal law, in particular a violation of Art. 27 para. 2 (incorrect or unauthorized tax indication) and Art. 81 para. 3 VATA (principle of free assessment of evidence). It found that the invoice and the tax indication thereon have significant importance in value-added tax law and that the taxable person who invoices a…