- The case concerns VAT additional assessments for 2014–2018, mainly for project planning and construction services B. AG provided to its parent company, plus payments received from Ms. W.W. in 2018.
- The court had to determine whether B. AG charged its parent company a preferential price and, if so, what the arm’s-length price should be.
- Because there were no adequate records for the services, the lower court estimated the third-party price using the cost-plus method, which the Federal Supreme Court found appropriate.
- The additional VAT claims tied to B. AG’s construction services to its parent company are upheld.
- The appeal is granted only for the 2014 tax period because the claim is time-barred; otherwise, the appeal is 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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