641.20
MWSTGLTVALIVA
CH
CH
Art. 30 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Doppia utilizzazione
LIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero ; Capitolo 5: Deduzione dell’imposta precedente
Art. 30 LIVA · Doppia utilizzazione
Se il contribuente utilizza beni, parti di essi o prestazioni di servizi al di fuori o nell’ambito della sua attività imprenditoriale sia per prestazioni che danno diritto alla deduzione dell’imposta precedente, sia per prestazioni che non vi danno diritto, la deduzione dell’imposta precedente deve essere corretta proporzionalmente all’utilizzazione.
Se la prestazione precedente è utilizzata principalmente nell’ambito dell’attività imprenditoriale per prestazioni che danno diritto alla deduzione dell’imposta precedente, questa può essere dedotta integralmente e corretta alla fine del periodo fiscale (art. 31).
Decisioni giudiziarie che applicano questa disposizione (11)
A-3283/2024 (Art. 30 Abs. 1 MWSTG)
Financial Services Subsidiary VAT Dispute
Basis for correcting input tax deductions when goods or services are used for both taxable and tax-exempt supplies.
A-358/2024 (Art. 30 Abs. 1 MWSTG)
Donations to Charitable Foundations: VAT Implications of Health Check Vouchers
Mandates correction of input tax deduction for goods or services used both inside and outside entrepreneurial activity.
A-2585/2025 (Art. 30 Abs. 1 MWSTG)
Cooperative's VAT adjustment upheld after finding it provided VAT-exempt services.
This provision was used to justify the need for an input tax deduction correction due to mixed usage of services.
A-3360/2024 (Art. 30 Abs. 1 MWSTG)
Input Tax Deductibility on Demolition Costs: Tax Authority's "Look-Back" Method Upheld
Governed the correction of input tax deduction in cases of mixed use.
A-620/2023 (art. 30 cpv. 1 LIVA)
Federal Administrative Court: VAT Deductions for Carnival Association
Provides for correction of input tax deduction in case of dual use of goods or services.
A-4097/2022 (Art. 30 Abs. 1 MWSTG)
Taxpayer's Good Faith Reliance on Tax Ruling Upheld Against Subsequent Law Changes
Cited as the basis for correcting input tax deductions according to the ratio of use.
A-5126/2020 (Art. 30 Abs. 1 MWSTG)
VAT Group Subsidies: Input Tax Deduction Adjustment Upheld
Requires correction of input tax deduction based on the ratio of use for mixed-use cases.
A-4250/2019 (Art. 30 Abs. 1 MWSTG)
Hotel Operator's VAT Deductions for Mixed-Use Expenses
Cited as the basis for correcting input tax deduction in cases of mixed use.
A-6905/2015 (Art. 30 Abs. 1 MWSTG)
Federal Administrative Court Rules on VAT Reassessment and Default Interest Calculation
Mandates the correction of input tax deduction when goods or services are used for both deductible and non-deductible supplies.
A-4913/2013 (Art. 30 al. 1 LTVA)
VAT Appeal Regarding Cross-Border Services and Financial Intermediary Activities
Mandates the correction of input VAT deduction when goods or services are used for both taxable and non-taxable activities.
JAAC 68.158 (Art. 30 al. 2 LTVA)
Employee Discounts Taxable, Tax Succession Strict, Administrative Instructions Effective Date
Provision concerning tax succession, which is deemed not to apply in this case as the entire company was not taken over.