The taxpayer buys 5 luxury cars and sells 6 over a 4-year period.
The tax authorities (VAT) see this as entrepreneurial activity in the sense of VAT.
The federal judges note that the taxpayer carried out (i) a professional or commercial activity, (ii) aimed at the sustainable realisation of revenue through services, (iii) exercised independently and (iv) perceived as such by outsiders... which the taxpayer does not dispute (sic!).
The taxpayer is clinging to European case law, which the Federal Court of Justice took inspiration from in a previous case.
Federal judges recall that European case law is a source of inspiration that does not bind judges.
The judgment is in German.<\/p>\n\n\n\n
TAF, judgment A-3867\/2025, of 24 November 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Le contribuable ach\u00e8te 5 voitures de luxe et en vend 6 dans une p\u00e9riode de 4 ans. \ud83d\udc49 Le fisc (TVA) y voit une activit\u00e9 entrepreneuriale au sens de la TVA. \ud83d\udc49 Les juges f\u00e9d\u00e9raux rel\u00e8vent que le contribuable a exerc\u00e9 (i) une activit\u00e9 professionnelle ou commerciale, (ii) orient\u00e9e vers la r\u00e9alisation durable de […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-328","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n