- The case involves a dispute over input tax deduction for services purchased in 2014 and 2015 but invoiced in 2020.
- The lower court ruled that input tax deduction is only possible if requirements are met at the time of purchase.
- X. AG used a net tax rate method in 2014 and 2015, so it did not meet the requirements then.
- The Federal Supreme Court ruled that input tax conditions are based on the time of invoicing.
- X. AG’s appeal was approved, allowing the input tax deduction.
Source: en.taxlawblog.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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