641.20
MWSTGLTVALIVA
CH
CH
Art. 16 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Successione fiscale
LIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero ; Capitolo 1: Soggetto fiscale
Art. 16 LIVA · Successione fiscale
Alla morte del contribuente gli eredi subentrano nei suoi diritti e obblighi. Essi rispondono solidalmente per le imposte dovute dal defunto sino a concorrenza delle loro quote ereditarie, compresi gli anticipi ereditari.
Chi assume un’impresa subentra nei diritti e obblighi fiscali del dante causa.
Decisioni giudiziarie che applicano questa disposizione (8)
A-2151/2024 (Art. 16 Abs. 2 MWSTG)
Federal Administrative Court rules on VAT assessment, tax succession, and bookkeeping deficiencies.
Used as the legal basis for qualifying the appellant as a tax successor.
A-2846/2024 (Art. 16 Abs. 2 MWSTG)
Tax Successor Status Upheld, Appeal Dismissed
This provision is cited as the legal basis for determining tax succession, which is a central point of contention in the case. The court analyzes whether the appellant has taken over the business or an organically closed part of the assets or business of the taxpayer according to this article.
A-373/2023 (Art. 16 Abs. 2 MWSTG)
Successor Company Liable for VAT on Total Contract Value
This provision establishes that whoever takes over a business succeeds to the tax rights and obligations of the predecessor.
A-4326/2019 (Art. 16 Abs. 2 MWSTG)
Successor Liability for VAT Evasion
Cited as the legal provision for tax succession when a business is taken over.
A-5649/2017 (Art. 16 Abs. 2 MWSTG)
Successor Company Not Liable for Predecessor's Tax Debt Due to Incomplete Business Transfer
Used to determine if the appellant is a successor in tax liability.
A-3141/2015 (Art. 16 al. 2 LTVA)
VAT Evasion: Second Association Held Liable for Predecessor's Debts
Cited as the legal basis for determining fiscal succession.
A-5070/2013 (Art. 16 cpv. 2 LIVA)
Tax Authority's VAT Reassessment Upheld, Partially Annulled Due to Insufficient Motivation
Cited to establish the successor's rights and obligations in tax matters.
C-1677/2011 (Art. 1 Abs. 2 i.V.m. Art. 8 Abs. 1 und Art. 16 Abs. 1 des Mehrwertsteuergesetzes vom 12. Juni 2009 (MWSTG, SR 641.20))
Swiss Pension Entitlement for Serbian Resident
Cited to determine that VAT is not due on legal services for individuals residing abroad.