- The judgment concerns VAT for 2017–2018 and the statute of limitations for tax claims.
- An informal filing intended to correct a tax assessment counts as an act that interrupts the limitation period.
- For input tax deduction, an invoice stating only “incl. VAT” is not enough; VAT must be shown at least as an amount or percentage.
- The appellant’s appeal was partially upheld.
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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