- The appeal regarding VAT liability for the tax period 2020 was dismissed. The appellant argued against the dependency relationship with hostesses as per the VAT Act and case law on erotic businesses. The lower court found that the establishment’s appearance to third parties and the taxpayer’s economic risk were decisive, noting the unchanged address since 2011, daily organization of hostesses by the taxpayer, and the presence of business cards.
Source: search.bger.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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