- Judgment date is August 12, 2025
- Case number is A-5500/2024
- Subject is VAT and allocation of supplies
- Dispute concerns allocation of tournament entry fees for VAT purposes
- Club A is identified as the service provider for tournaments
- Entry fees cover course use and participation in a nationwide tournament series
- Sales from entry fees are tax-exempt and attributed to Association A for VAT
- Input tax adjustment is required
- Appeal by Association A is dismissed
Source: bvger.weblaw.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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