Facts
The [X. AG] (appellant) was retroactively charged VAT in the amount of CHF 66,514.70 by the Federal Tax Administration (FTA) for the tax periods from December 1, 2005 to December 31, 2009. Of this amount, CHF 59,662.80 related to insufficiently taxed architectural services provided to related parties [A.] and [B.] . The appellant filed a complaint with the Federal Administrative Court, which partially upheld the complaint and reduced the tax claim by CHF 6,532.--.
The appellant filed a complaint in public law matters against this judgment, requesting that the judgment of the Federal Administrative Court be set aside and the tax claim be fixed at a maximum of CHF 6,851.20.
Considerations
The Federal Court examined the complaint and came to the conclusion that the FTA had rightly raised the tax claim. The appellant had provided architectural services to related parties ([A.] and [B.] ) at favorable conditions, which made an estimation of the applicable third-party price necessary.
The FTA had calculated the third-party price in accordance with the recommendations of the Coordination Conference of the Building and Real Estate Authorities of the Public Building Owners (KBOB) and the Ordinance for Services and Fees of Architects (Ordinance SIA 102). The appellant had not proven that this calculation was incorrect…