Art. 37 Mehrwertsteuerverordnung (MWSTV)

A-1107/2008 (Art. 37 OTVA)

Swiss VAT on Services: Invoicing Rules and Good Faith Principle Upheld

Cited for the principle of self-assessment in VAT.

A-313/2007 (Art. 37 OTVA)

Fitness Centers VAT Liability and Method Choice Dispute

Establishes the principle of self-assessment for VAT declarations and payments.

A-1500/2006 (Art. 37 f. MWSTV)

Company's Legitimate Expectation of Reduced Tax Rate for "Aufbaupräparat" Upheld

Cited as the basis for the self-assessment principle in VAT.

A-4896/2007 (Art. 37 f. MWSTV)

Taxpayer Relies on VAT Exemption Assurance, But Only Prior to Correction

Cited in relation to the principle of self-assessment in VAT.

A-1388/2006 (Art. 37 f. MWSTV)

VAT on Leasing Transactions and Group VAT Assessment

Outlines the self-assessment principle for VAT.

A-1404/2006 (Art. 37 OTVA)

Winemaker's VAT Assessment Upheld Due to Misdeclared Business Activities

Cited in the context of the principle of self-assessment, which shifts responsibility to the taxpayer.

JAAC 68.58 (Art. 37 OTVA)

Retroactive VAT Registration and Taxpayer Liability

This provision, concerning the principle of self-assessment, was used to establish that the taxpayer is responsible for the complete and accurate taxation of their taxable operations and the correct calculation of input tax.

JAAC 68.57 (Art. 37 OTVA)

Swiss VAT: Group Companies Liable for Late Payment Interest Regardless of Fault

Cited as the basis for the obligation to declare and pay VAT within a specific timeframe.

JAAC 67.124 (Art. 37 MWSTV)

Florist VAT Assessment Upheld: Reduced Rate Misapplication and Good Faith Defense Denied

Cited to characterize VAT as a self-assessment tax.

JAAC 67.126 (Art. 37 MWSTV)

Late Payment Interest for VAT Not Offsettable by Related Company Credits

Cited in relation to the obligation to pay taxes within the settlement period.

JAAC 67.50 (Art. 37 MWSTV)

Association Liable for VAT on Massage Services

Refers to VAT as a self-assessment tax.

JAAC 67.50 (Art. 37 MWSTV)

Association Liable for VAT on Massage Services

Establishes VAT as a self-assessment tax, placing the burden of proof for tax-reducing facts on the taxpayer.

JAAC 67.80 (Art. 37 OTVA)

VAT Liability for Lack of Organizational Separation and Late Returns

Cited as the legal basis for the principle of self-assessment in VAT matters.

JAAC 67.21 (Art. 37 OIVA)

Tax Authority Disallows Input Tax Deduction Due to Missing Taxpayer Address on Invoices

This article establishes the principle of self-assessment in VAT, which places the responsibility on the taxpayer to ensure correct taxation.

JAAC 66.98 (Art. 37 OTVA)

Appeal Rejection vs. Inadmissibility for Late Evidence

This article is cited in relation to the principle of self-assessment for VAT, where the taxable person is responsible for declaring and paying the tax.