- The taxpayer, a sole proprietor, claimed input VAT deductions, which the FTA corrected.
- The taxpayer failed to prove certain expenses (bank deposit, legal fees, second vehicle) were business-related.
- The FTA was justified in making discretionary assessments due to missing documentation and in allocating expenses to different periods.
- Vehicle expenses were correctly estimated, with private shares attributed to the business van.
- The taxpayer’s appeal was dismissed; the FTA’s corrections were upheld.
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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