- The FTA found unexplained differences between the taxpayer’s reported income and declared VAT turnover for 2017–2020, leading to an additional tax claim of about CHF 100,000.
- The taxpayer argued some income was VAT-exempt or subject to a reduced rate, but failed to prove this.
- The Federal Administrative Court upheld the FTA’s claim, emphasizing the authoritativeness of the commercial balance sheet for VAT purposes.
- The taxpayer’s appeal was dismissed as she did not prove her accounting records failed to reflect economic reality.
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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