Court Upholds Discretionary VAT Assessment for 2016-2020; Taxpayer’s Appeal Dismissed for Lack of Evidence

• 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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