Federal Supreme Court Upholds VAT Offsets; Dismisses Taxpayer Appeal on Limitation Periods and Substantiation

• The case concerned VAT obligations for 2015-2016 and the taxpayer’s duty to pay under Art. 12 VStrR.
• The FTA’s offsets after administrative criminal proceedings were mostly upheld by the FAC.
• Some taxpayer complaints were dismissed as the taxpayer was not adversely affected; others were insufficiently substantiated, unfounded, or pointless.
• The limitation period is governed by Art. 105 para. 3 let. a and Art. 42 MWSTG, and no statute of limitations had expired.
• The taxpayer’s appeal was dismissed.

Source: search.bger.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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