- 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.
Latest Posts in "Switzerland"
- Appeal Dismissed: VAT Liability Upheld for 2020 Tax Period in Erotic Business Case
- Court Upholds Discretionary VAT Assessment for 2016-2020; Taxpayer’s Appeal Dismissed for Lack of Evidence
- Taxation and Social Security Implications for Social Media Influencers in Switzerland
- Swiss National Council Backs VAT Increase to Fund 13th Pension Payment for Seniors
- Swiss Court Decisions Clarify VAT Exemptions for Financial Intermediation, Aligning with EU Rules
