Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
641.201 MWSTVOTVAOIVA CH

Art. 13 Mehrwertsteuerverordnung (MWSTV)

MWSTV; 2. Titel: Inlandsteuer; 1. Kapitel: Steuersubjekt
Originalquelle öffnen Gesamter Erlass (194 Artikel) Maschinenlesbares Markdown (.md)

Art. 13 MWSTV

← Art. 12 MWSTV Mehrwertsteuerverordnung (MWSTV) - Schweizerisches Staatsgebiet Art. 14 MWSTV →

Fragen Sie sich, wie diese Gesetzesbestimmung auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Erlass zusammen mit Rechtsprechung, Kommentaren und verwandten Gesetzesbestimmungen in Legislator AI.

Fall in Legislator öffnen →

Gerichtsentscheide zu dieser Bestimmung (5)

A-5458/2021 (Art. 13 MWSTV)
Educational Institution's Research Payments Not Subject to VAT
Cited in relation to the appeal's alternative argument concerning VAT exemption for educational and research cooperation.
A-1645/2006 (Art. 13 MWSTV)
Employer Association VAT Dispute over Member Contributions and Services
This provision specifies that tax exemptions do not entitle one to deduct input tax, which is relevant for the overall tax treatment.
A-1510/2006 (art. 13 OTVA)
Federal Administrative Court rules rescue card payments are VAT-exempt insurance, not donations.
Regulates the right to deduct input tax for services used for taxable operations.
JAAC 69.11 (art. 13 OTVA)
Ski School's Organizational Services Subject to VAT
This article governs the non-deductibility of input tax for services covered by exemptions, which is a key aspect of the court's reasoning regarding the final consumer.
JAAC 67.78 (Art. 13 MWSTV)
Radiology Institute's Voluntary VAT Registration Denied Due to Exempt Medical Services
Cited in relation to the consequence of tax-exempt turnover, namely the inability to deduct input tax on goods and services used for such turnover.