- The FTA repeatedly sent VAT audit and assessment correspondence to the wrong address, despite being told to use the correct register address and copy the trustee.
- Because of this improper service, the taxpayer did not receive key documents and the FTA ignored documents she had already submitted.
- The Federal Administrative Court held the decision was not null and void, but the taxpayer must not be harmed by the defective service under Article 38 APA.
- The March 20, 2025 decision was only properly served on January 6, 2026, so the taxpayer’s January 27, 2026 objection had to be treated as timely.
- The objection decision was set aside, and the FTA must handle the objection and protect the taxpayer’s right to be heard.
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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