- The case concerns VAT from 2014 to 2018, focusing on education and insurance services exempt from tax.
- It addresses services provided abroad and the classification of main and ancillary services.
- The ruling discusses mixed-use services and the limitation period for tax assessment.
- The facts and legal assessment are essentially identical to those in the Federal Supreme Court ruling of October 11, 2025 (9C_556/2024).
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.
Latest Posts in "Switzerland"
- Swiss VAT Rules for Foreign Digital Service Providers: Registration, Compliance, and Key Thresholds
- Switzerland Delays VAT Rate Increase to 2028 Amid Legislative Challenges
- VAT on Economic Transfer Upheld; Appeal Partially Granted Due to Statute of Limitations for 2013-2014
- VAT Input Tax Deductions: Burden of Proof, Mixed Use, and Private Shares—Appeal Dismissed
- Swiss POS, Fiscal, and VAT Requirements: Receipts, Reporting, Online Sales, and Consumer Rights Overview
