641.20 MWSTGLTVALIVA

CH

Art. 45 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Assoggettamento

LIVA; Titolo terzo: Imposta sull’acquisto

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Art. 45 LIVA · Assoggettamento

Soggiacciono all’imposta sull’acquisto: a. prestazioni di servizi che, secondo l’articolo 8 capoverso 1, vengono eseguite sul territorio svizzero da imprese con sede all’estero non iscritte nel registro dei contribuenti, fatta eccezione per le prestazioni di servizi in materia d’informatica o di telecomunicazioni a destinatari non contribuenti; b. l’importazione di supporti di dati senza valore di mercato con le prestazioni di servizi e i diritti ivi contenuti (art. 52 cpv. 2); c. la fornitura di beni immobili sul territorio svizzero che non soggiace all’imposta sull’importazione ed è effettuata da imprese con sede all’estero non iscritte nel registro dei contribuenti, fatta eccezione per la messa a disposizione di tali beni per l’uso o il godimento; d. la fornitura di energia elettrica in condotte, di gas mediante la rete di distribuzione del gas naturale e di teleriscaldamento da parte di imprese con sede all’estero a contribuenti in territorio svizzero; e. il trasferimento, da parte di imprese con sede, domicilio o stabilimento d’impresa all’estero o sul territorio svizzero, di diritti di emissione, certificati e attestati di riduzione delle emissioni, garanzie di origine dell’elettricità e di diritti, attestati e certificati analoghi, sempre che tale trasferimento non sia escluso dall’imposta sulle prestazioni eseguite sul territorio svizzero secondo l’articolo 21 capoverso 2 numero 19 lettera e..

È assoggettato all’imposta per le prestazioni di cui al capoverso 1 il destinatario delle stesse, sempre che: a. sia assoggettato all’imposta ai sensi dell’articolo 10; o b. acquisti nell’anno civile simili prestazioni per più di 10 000 franchi.

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Decisioni giudiziarie che applicano questa disposizione (21)

A-2618/2024 (art. 45 al. 1 let. a LTVA)

Financial Group Not Liable for Acquisition Tax on Foreign Entity's Services

Cited as the legal basis for the acquisition tax that would apply if the entity in X._______ were considered a distinct taxable entity (stable establishment) providing services from abroad to Switzerland.

A-4047/2024 (Art. 45 Abs. 2 Bst. b MWSTG)

Company Liable for Withholding Tax on Foreign Services Due to Insufficient Proof of Exemption

This provision defines the conditions under which a recipient of services from abroad becomes liable for import VAT, directly relevant to the tax assessment in question.

A-4643/2023 (Art. 45 al. 1 let. a LTVA)

Swiss Acquisition Tax on Stallion Breeding Rights

Used to determine that the disputed services are subject to acquisition tax because they were provided by foreign suppliers to a recipient in Switzerland.

A-149/2023 (Art. 45 al. 1 let. a LTVA)

Swiss Company v. Tax Authorities: VAT on Outsourced Services

Determines that services provided by foreign companies not registered in Switzerland are subject to acquisition tax under certain conditions.

A-149/2023 (Art. 45 al. 2 let. b LTVA)

Swiss Company v. Tax Authorities: VAT on Outsourced Services

Establishes that a recipient of services is subject to acquisition tax if they acquire more than 10,000 CHF of such services annually.

A-5963/2023 (Art. 45 Abs. 2 Bst. a MWSTG 2009)

Imported Adult Films Not Exempt from Swiss VAT

Cited as the legal basis for import tax liability for recipients of services who are already subject to domestic tax.

A-2047/2023 (art. 45 al. 1 let. a LTVA)

Federal Administrative Court Upholds VAT Reassessment for Swiss Branch

Used to establish that services acquired from abroad were subject to acquisition tax because the recipient (the appellant) had its place of economic activity in Switzerland.

A-2047/2023 (art. 45 al. 2 let. b LTVA)

Federal Administrative Court Upholds VAT Reassessment for Swiss Branch

Used to establish that the appellant acquired more than Fr. 10,000.- in services from abroad during the relevant tax years, thus triggering the acquisition tax.

A-4986/2021 (Art. 45 al. 1 let. a LTVA)

Tax Authority Acquires Court Victory in Foreign Service Acquisition Tax Dispute

Cited as a condition for the imposition of tax on acquisitions, relating to services provided by foreign companies not registered as taxable persons.

A-4986/2021 (Art. 45 al. 2 let. b LTVA)

Tax Authority Acquires Court Victory in Foreign Service Acquisition Tax Dispute

Cited as a condition for the recipient of services to be subject to tax on acquisitions, based on the amount of services acquired annually.

A-5789/2018 (Art. 45 Abs. 1 Bst. a MWSTG)

Swiss Branch Liable for Withholding Tax on Services

Applies to the taxation of services received from abroad.

A-3549/2018 (art. 45 al. 1 let. a LTVA)

Federal Administrative Court Partially Reduces VAT on Foreign Services, Clarifies Intermediary Exemptions

Cited as the basis for taxation of acquisitions of services from abroad.

A-3285/2017 (Art. 45 Abs. 1 Bst. a MWSTG)

Import VAT on Foreign Mining Project Acquisition Services

Basis for the import tax liability on services received from abroad when the place of service is in Switzerland.

A-3285/2017 (Art. 45 Abs. 2 Bst. b MWSTG)

Import VAT on Foreign Mining Project Acquisition Services

Determined the threshold and conditions for import tax liability for recipients not registered for VAT.

A-3574/2013 (Art. 45 cpv. 1 lett. a LIVA)

Swiss Branch VAT Status and Service Taxability

Referenced as the basis for imposing purchase tax on services received from abroad, although its application was not fully demonstrated and required further investigation.