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VPB 2008.1172 Generato dall'IA

Federal Act on Amendments to the Swiss Constitution concerning Value-Added Tax (VAT)

Numero d'incarto VPB 2008.1172
Autorità giudiziaria
Giurisdizione Svizzera · Giurisprudenza delle autorità amministrative della Confederazione (GAAC) (CH)
Data della decisione
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

This federal act proposes amendments to the Swiss Constitution regarding the value-added tax (VAT). It would allow the Confederation to levy VAT at a maximum rate of 5.1% on goods, services, and imports, ensuring competitive neutrality and economic efficiency. The act also outlines provisions for increasing the VAT rate by up to 0.8% to fund old-age and survivors' insurance if demographic changes threaten its solvency, and a 0.1% increase to finance relief measures for modest economic individuals due to a single rate introduction. Additionally, it permits a 0.1% VAT rate increase to fund major railway projects. The proposed changes are subject to a popular vote and cantonal approval.

Regesto Legislator

Generato dall'IA

Art. 130 Taxe, Art. 130, al. 1, Art. 130, al. 2, Art. 130, al. 3, Art. 130, al. 4, Art. 196, ch. 3, al. 2, let. e; Federal Act on Amendments to the Swiss Constitution concerning Value-Added Tax (VAT): It would allow the Confederation to levy VAT at a maximum rate of 5.1% on goods, services, and imports, ensuring competitive neutrality and economic efficiency. The act also outlines provisions for increasing the VAT rate by up to 0.8% to fund old-age and survivors' insurance if demographic changes threaten its solvency, and a 0.1% increase to finance relief measures for modest economic individuals due to a single rate introduction. Additionally, it permits a 0.1% VAT rate increase to fund major railway projects. The proposed changes are subject to a popular vote and cantonal approval.

Parole chiave

Generato dall'IA
imposta sul valore aggiunto disposizioni fiscali imposta sull'importazione costituzione neutralità dell'imposta prelievi all'importazione

Disposizioni normative citate

Generato dall'IA
Art. 130 Taxe
Art. 130 Taxe sur la valeur ajoutée
Art. 130, al. 1
Cited as the general provision for levying value added tax, with a specific rate increase mentioned for financing railway projects.
Art. 130, al. 2
Cited as the basis for increasing the VAT rate to finance social security if needed, although not directly applied in the final dispositive section of this draft.
Art. 130, al. 3
Cited for the allocation of VAT revenue to health insurance premium reductions for low-income individuals, relevant for the context of the proposed changes.
Art. 130, al. 4
Cited for the VAT rate increase to finance the relief of financial burdens for modest economic individuals due to the introduction of a single rate.
Art. 196, ch. 3, al. 2, let. e
Cited for the Federal Council's authority to increase the VAT rate to finance major railway projects.
Generato dall'IA
VPB 1424-2002-2340
Federal Decree on VAT Rate for Accommodation Services
VPB 1422-2002-2339
Federal Act on the Reorganization of the Financing of the Confederation
VPB du-2-septembre-1999
Federal Law on Value Added Tax (VAT)
VPB 2008.1173
Swiss Federal Law on Value Added Tax (VAT) Draft
VPB ad-93-461
Federal Council Opinion on Proposed VAT Law

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 130, al. 1

Cited as the general provision for levying value added tax, with a specific rate increase mentioned for financing railway projects.

Art. 130, al. 2

Cited as the basis for increasing the VAT rate to finance social security if needed, although not directly applied in the final dispositive section of this draft.

Art. 130, al. 3

Cited for the allocation of VAT revenue to health insurance premium reductions for low-income individuals, relevant for the context of the proposed changes.

Art. 130, al. 4

Cited for the VAT rate increase to finance the relief of financial burdens for modest economic individuals due to the introduction of a single rate.

Art. 196, ch. 3, al. 2, let. e

Cited for the Federal Council's authority to increase the VAT rate to finance major railway projects.

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Testo completo

Arrêté fédéral Projet sur la simplification de la taxe sur la valeur ajoutée du …

L’Assemblée fédérale de la Confédération suisse, vu le message du Conseil fédéral du 25 juin 20081, arrête:

I La Constitution2 est modifiée comme suit:

Art. 130 Taxe sur la valeur ajoutée

1 La Confédération peut percevoir une taxe sur la valeur ajoutée, d’un taux maximum de 5,1 %, sur les livraisons de biens et les prestations de services ainsi que sur les importations. La perception respecte les principes de la neutralité concurrentielle et de l’efficience économique.

2 Si, par suite de l’évolution de la pyramide des âges, le financement de l’assurancevieillesse, survivants et invalidité n’est plus assuré, la Confédération peut, sous la forme d’une loi, relever le taux de la taxe sur la valeur ajoutée de 0,8 point de pourcentage au plus.

3 5 % du produit de la taxe qui n’est pas affecté à une fin particulière sont affectés à la réduction des primes de l’assurance-maladie en faveur des personnes de condition économique modeste, pour autant que la loi ne prévoit pas une autre utilisation destinée à alléger la charge financière de ces personnes.

4 Pour financer l’allégement de la charge pesant sur les personnes de condition économique modeste par suite de l’introduction d’un taux unique, le taux de la taxe sur la valeur ajoutée fixé à l’al. 1 est relevé de 0,1 point de pourcentage.

Art. 196, ch. 3, al. 2, let. e

2 Pour financer les grands projets ferroviaires, le Conseil fédéral peut:

e. relever de 0,1 point de pourcentage le taux de la taxe sur la valeur ajoutée fixé à l’art. 130, al. 1;

1 FF 2008 6277

2 RS 101

2008-1172 6623 Simplification de la taxe sur la valeur ajoutée. AF

II

1 Le présent arrêté est soumis au votre du peuple et des cantons.

2 Le Conseil fédéral fixe la date de l’entrée en vigueur.

6624 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral sur la simplification de la taxe sur la valeur ajoutée (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2008 Année Anno

Band 1 Volume Volume

Heft 34 Cahier Numero

Geschäftsnummer --- Numéro d'affaire Numero dell'oggetto

Datum 26.08.2008 Date Data

Seite 6623-6624 Page Pagina

Ref. No 10 142 061

Die elektronischen Daten der Schweizerischen Bundeskanzlei wurden durch das Schweizerische Bundesarchiv übernommen.

Les données électroniques de la Chancellerie fédérale suisse ont été reprises par les Archives fédérales suisses.

I dati elettronici della Cancelleria federale svizzera sono stati ripresi dall'Archivio federale svizzero.