VAT Dispute: Simple Partnership and Taxable Supplies Ruling, Partial Appeal Approval, Case Referred Back

The judgment addressed whether a simple partnership existed and if the complainant made taxable supplies to it under the VAT Act from 2015-2019. The appellant claimed a partnership was formed with a cooperation partner and no taxable supplies were made, as they only received half of the profit share. The court confirmed the partnership’s existence but identified a taxable supply relationship due to the close relationship and typical fee-based nature of the supply. The taxpayer’s appeal was partially approved regarding the partnership, but dismissed in other aspects, with the case sent back to the lower court to determine remuneration.

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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