- Judgment dated July 16, 2025, related to VAT from 2015 to 2018
- Concerns attribution of services of prostitutes to the operating company of an establishment
- FAC confirmed the appellant as a service provider to third parties
- Women were not considered self-employed for VAT purposes
- Conditions for estimating taxable turnover were met
- Turnover generated by women was not recorded by the appellant
- FAC rejected the method used by FTA for estimating turnover
- Matter referred back to FTA for a new estimate
- Taxpayer’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.
