In Switzerland it is possible to create and be part of a VAT Group. This may be advantageous for Swiss groups in order to benefit from the the financial advantages resulting from the elimination of taxation of internal turnover. The possibility of taxation is often discussed much later, after the establishment and/or VAT registration of a Swiss company. This article discusses if a retroactive combination as a VAT group is possible.
Source: primetax.ch
The case referred to in this article can be found HERE.
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