VAT Liability Upheld for Systematic Luxury Car Sales Exceeding Private Needs, Appeal Dismissed

• The case concerns whether the appellant is subjectively liable for VAT from 2015-2018 due to buying and selling luxury vehicles.
• The appellant bought five and sold six luxury vehicles within short ownership periods, with transactions far exceeding private needs.
• The court found the appellant acted systematically like a dealer, showing VAT, achieving significant sales (~CHF 1.5 million), and would have had an unfair advantage without VAT liability.
• The appellant’s behavior was contradictory, as he declared VAT but now disputes being a dealer or subject to VAT.
• The appeal regarding subjective tax liability 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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