- The case concerned the right to deduct input VAT for the years 2016 to 2018.
- The appellant was included in the VAT register from January 1, 2016, but made a VAT-exempt supply in the previous year and claimed input VAT deduction.
- The court ruled that only companies already in the VAT register can opt for VAT-exempt supplies and input VAT deduction.
- The taxpayer’s claim for input VAT deduction and repayment was denied, as there was no valid option and no proof of no tax loss to the federal government.
- The taxpayer’s appeal was dismissed.
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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