- The Federal Administrative Court partially upheld a taxpayer’s appeal regarding value added tax assessments from 2014 to 2018 for services to closely related persons
- The court ruled that additional tax claims for 2014 were invalid due to the expiration of the absolute limitation period for assessment
- Three vehicles were determined to be pool vehicles for business use rather than private use, supporting the taxpayer’s position
- Seven remaining disputed vehicles were correctly classified as having private use with proper third party fee calculations using the full cost method
- The court found errors in the tax authority’s assessment of private travel and customer expenses, including wrongly counted foreign expenses and excluded domestic customer expenses, requiring reassessment
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"
- Federal Administrative Court Decision on VAT Input Tax Deduction Timing for 2020 Tax Period
- Federal Administrative Court Confirms Input Tax Deduction Reduction, Classifies SFOE Payments as Subsidies
- Swiss Federal Administrative Court Rules on VAT Reference Tax for Reinsurance Services
- Federal Administrative Court Confirms VAT Liability for Electronic Services from 2015-2020
- Discontinuation of ‘MWST-Abrechnung easy’ in May 2026; Transition to ‘MWST-Abrechnung pro’
