- Judgment date is June 4, 2025
- Concerns VAT from 2016 to 2020
- VAT Group X focuses on beverage production and trade
- X enters beverage supply contracts with hospitality businesses
- Businesses must purchase and serve beverages
- Purchases can be made directly from X or third-party suppliers
- Discounts are given based on purchase quantity
- Discounts for third-party purchases are annual sales rebates
- X provides loaned items like dispensing equipment and refrigerators
- Sales refunds for direct purchases are reductions in remuneration
- Court ruled third-party purchase refunds are not reductions in consideration
- Loans are not dependent ancillary services or advertising gifts
- Loans are considered in exchange for purchase and serving obligation
- Taxpayer’s appeal was dismissed
Source: en.taxlawblog.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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