641.20
MWSTGLTVALIVA
CH
CH
Art. 22 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Opzione per l’imposizione delle prestazioni escluse dall’imposta
LIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero ; Capitolo 2: Oggetto dell’imposta
Art. 22 LIVA · Opzione per l’imposizione delle prestazioni escluse dall’imposta
Fatto salvo il capoverso 2, il contribuente può assoggettare all’imposta prestazioni che ne sono escluse (opzione), purché la indichi chiaramente o la dichiari nel rendiconto.
L’opzione è esclusa per: a. le prestazioni di cui all’articolo 21 capoverso 2 numeri 18, 19 e 23; b. le prestazioni di cui all’articolo 21 capoverso 2 numeri 20 e 21, se il destinatario utilizza o intende utilizzare il bene esclusivamente a scopo abitativo.
Decisioni giudiziarie che applicano questa disposizione (11)
A-5956/2023 (Art. 22 Abs. 2 Bst. a MWSTG)
VAT Deductions for Travel Insurance Linked to Educational Programs
This provision states that it is not possible to opt for the taxation of insurance transactions, which was crucial for the VAT correction.
A-5962/2023 (Art. 22 Abs. 2 Bst. a MWSTG)
Taxable Insurance Service vs. Exempt Educational Program
Specifies that no option for VAT taxation is possible for insurance services, justifying the VAT deduction correction.
A-4878/2020 (Art. 22 MWSTG)
Property Rental VAT Adjustment Case
Mentioned as the basis for the tax option for the lease of property, but not directly used in the final order.
A-4848/2021 (Art. 22 LTVA)
VAT Classification of Services: Consulting vs. Training
This provision allows taxpayers to opt for taxation of supplies that are otherwise excluded from the scope of tax.
A-3156/2017 (Art. 22 LTVA)
Surface Right Company v. Tax Authority: Underground Parking Rent Not a Taxable Subsidy
Cited in relation to the option for taxation of exempt operations.
A-5069/2016 (Art. 22 Abs. 1 MWSTG)
Investment Company's Share Introduction Service Not Tax-Exempt Financial Intermediation
This provision allows for voluntary taxation of exempt services, relevant to the appellant's tax status.
A-5069/2016 (Art. 22 Abs. 2 Bst. a MWSTG)
Investment Company's Share Introduction Service Not Tax-Exempt Financial Intermediation
This provision excludes the possibility of opting for voluntary taxation for specific financial transactions, relevant to the appellant's activities.
HG140135 · zh (Art. 22 MWSTG)
VAT Refund Distribution After Dissolution of VAT Group
This provision was cited regarding the formation of VAT groups and the concept of a single taxable person.
A-1009/2014 (Art. 22 Abs. 2 Bst. a MWSTG)
Company Denied Input Tax Deduction on Property Expenses
This article is cited to indicate that no option for taxation is possible for credit-related transactions.
97.2013.DCA · vd (art. 22 al. 1 et al. 2 let. b LTVA)
Dispute Over Shared Office Expenses and Equitable Indemnity
Cited in the reasoning to justify the rejection of the VAT claim in the final orders.
A-1558/2006 (Art. 22 Abs. 1 MWSTG)
VAT Dispute: Due Diligence Services and Location of Supply
Applied to treat the entire VAT group as a single taxable entity for the purpose of cross-border service acquisitions.