- Judgment date is March 18, 2025
- Case number is 9C_371/2024
- Concerns VAT from 2016 to 2020
- FTA corrected fictitious input tax deduction claimed by the complainant
- Lower court confirmed FTA’s entitlement and estimation
- Dispute involved estimation method and allocation of supplies
- Federal Supreme Court found no legal violation in estimation method
- Court confirmed previous vehicle owners’ indifference did not create VAT representative relationship
- Taxpayer’s appeal was dismissed
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.
