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In its judgment 9C_463/2025 of 17 June 2026, the Federal Supreme Court had to rule on a case at the interface […]
Key points in brief WHAT THIS IS ABOUT Anyone who challenges a canton’s tax sovereignty before the Federal Supreme Court without […]
Verlängerung der Verlustverrechnungsperiode von sieben auf zehn Jahre By: Nils Harbeke, Laura Zehnder: IStR-LB 2026, […]
The VAT liability generally arises upon issuance of the invoice, upon issuance of partial invoices or receipt of partial payments, and no later than […]
