Facts
The [A. AG] (taxpayer) was ordered by the Federal Tax Administration (FTA) with a ruling of 1 March 2019 to not deduct a input tax position of CHF 252,464.90. The taxpayer filed an appeal with the FTA on 2 April 2019, but it was not entertained by the Federal Administrative Court with a decision of 16 April 2019, as the time limit for filing an appeal had already expired.
The taxpayer lodged an appeal with the Federal Supreme Court and requested the annulment of the contested decision. It argued that the disputed ruling had not been properly served on Saturday, 2 March 2019, as the legal representation did not maintain a physical mailbox and service was only carried out from Monday to Friday.
Considerations
The Federal Supreme Court examined the service of the ruling and came to the conclusion that the FTA had provided evidence that the ruling had been served in the law firm's mailbox on 2 March 2019. The taxpayer was unable to prove that the service had not been carried out properly.
The Federal…