- Tax liability for VAT arises when the invoice is issued, even if the sale is subject to a suspensive condition.
- A publicly notarized purchase agreement stating VAT qualifies as an invoice.
- The tax claim originates from the sale of real estate with a condition precedent.
- The appeal against the tax assessment 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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