In its decision of 5 October 2021, the Swiss Federal Court ruled that the sale of own shares is to be treated for VAT purposes like a capital contribution and not like a sale of “third-party shares”.
Source: lexology.com
In its decision of 5 October 2021, the Swiss Federal Court ruled that the sale of own shares is to be treated for VAT purposes like a capital contribution and not like a sale of “third-party shares”.
Source: lexology.com
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