- Company A sought to deduct input tax for VAT years 2017–2019.
- The invoices only stated “TTC” without specifying tax rate or amount, failing to prove tax was passed on.
- Subsequent confirmations and witness requests were deemed insufficient evidence.
- The companies involved were dissolved or deleted, making verification impossible.
- The burden of proof was on Company A; their 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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