- The case concerns VAT input tax correction for the years 2017-2021.
- The taxpayer only handled invoicing, payment, and assumed del credere risk, while goods were delivered directly from supplier to members.
- Such activity is considered a supply exempt from tax under Art. 21 para. 2 no. 19 let. c MWSTG (business with monetary claims).
- The input tax adjustment by the FTA is justified.
- 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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