- The taxpayer requested input tax deductions for vehicle purchases for 2014-2017 and submitted new documents.
- The taxpayer’s accounting records had significant gaps, with missing documents such as leasing agreements and purchase invoices.
- Trustees improperly offset invoiced amounts against credit notes, which is not allowed under commercial law.
- The taxpayer claimed additional deductions without addressing the FTA’s analysis or calculations.
- The appeal was partially upheld for 2016-2017 (CHF 4,670.91); otherwise, the appeal 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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