VAT Assessment: Missing Signature Not Invalid; Limited Document Access; Appeal Upheld, Case Remanded

• Missing handwritten signature on the assessment does not invalidate the decision; considered a minor defect.
• No right to inspect all documents, only those necessary to understand the decision’s basis.
• In this case, it was unclear how turnover was estimated and which taxpayer declarations were considered.
• Appeal was upheld and the case was sent back to the lower court.

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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