- Training programs abroad were VAT-exempt educational services, with input VAT deduction allowed.
- Insurance cover was invoiced separately and considered an independent, VAT-exempt supply with no input VAT deduction.
- Input tax was allocated using the “partial allocation of input tax” method, which the court upheld.
- Taxpayers’ objections to the allocation method were rejected due to insufficient reasoning.
- The appeal was partially upheld only for the 2014 tax period, as the limitation period for assessment had expired.
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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