B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code
Archiv für Schweizerisches Abgaberecht (ASA)
This article deals with the considerations that were made by the Swiss legislator defining the Swiss VAT ‘place of taxation’ rules, especially in art. 8 par. 2 let. a VATC. As will be demonstrated in the following discussion, Swiss VAT law does not differ between B2B and B2C transactions. This can lead to double taxation and double non-taxation regarding Swiss-EU cross-border supplies. Of central importance are thus provisions such as art. 8 par. 2 let. a VATC, the purpose of which is to avoid a negative impact from not distinguishing between B2B and B2C transactions.
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Stiftung Archiv für Schweizerisches Abgaberecht