FSC Partially Upholds Appeal on VAT Offsets and Limitation Periods for 2013–2017 Tax Years

• The case concerned VAT obligations from 2013 to 2017 and offsets made by the FTA after administrative criminal proceedings.
• The Federal Supreme Court (FSC) agreed with the lower court’s limitation of the dispute and determination of the additional tax claim.
• Most of the taxpayer’s complaints were rejected as either unsubstantial, unfounded, or irrelevant.
• The absolute limitation period for assessment had expired for the 2014 tax period, allowing the taxpayer to contest the remaining claim for that year.
• The taxpayer’s appeal was only partially approved, but they were still ordered to pay all court costs.

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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