- Judgment date is August 14, 2025
- Concerns VAT and discretionary assessment for 2016 to 2020
- Person liable for VAT must maintain proper bookkeeping
- Books and records must comply with commercial law principles
- Lower court made a discretionary assessment for the tax periods in question
- Examination was needed to determine if the lower court was obliged to assess
- Court concludes requirements for discretionary assessment were met
- Lower court’s assessment is not manifestly erroneous
- Appellant fails to prove the assessment was incorrect
- Taxpayer’s appeal 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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