641.20 MWSTGLTVALIVA

CH

Art. 46 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Calcolo dell’imposta e aliquote d’imposta

LIVA; Titolo terzo: Imposta sull’acquisto

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Art. 46 LIVA · Calcolo dell’imposta e aliquote d’imposta

Al calcolo dell’imposta e alle aliquote d’imposta si applicano gli articoli 24 e 25.

← Art. 45a LIVA Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Oggetto e principi della legge Art. 47 LIVA →

Decisioni giudiziarie che applicano questa disposizione (9)

HG140135 · zh (Art. 46 MWSTG)

VAT Refund Distribution After Dissolution of VAT Group

This provision was cited in relation to VAT being a self-assessment tax.

A-3574/2013 (Art. 46 LIVA)

Swiss Branch VAT Status and Service Taxability

Cited as a provision that applies the VAT calculation rules to purchase tax.

A-1619/2006 (Art. 46 f. MWSTG)

Business Owner's VAT Liability Despite Registration Cancellations

These articles concern the self-assessment principle in VAT, which placed obligations on the taxpayer regarding determining their tax liability.

A-1500/2006 (Art. 46 f. MWSTG)

Company's Legitimate Expectation of Reduced Tax Rate for "Aufbaupräparat" Upheld

Cited as the basis for the self-assessment principle in VAT.

A-1526/2006 (Art. 46 MWSTG)

Taxpayer's VAT Evasion and Estimated Liability Upheld

This provision establishes the self-assessment principle for value-added tax.

A-5449/2007 (Art. 46 MWSTG)

VAT on Domestic Medical Conference Support Services

Cited in relation to the taxpayer's obligation for self-assessment under the new VAT law.

A-1456/2006 (Art. 46 f. MWSTG)

Non-Profit Association Liable for VAT on Imputed Rental Income from Member Capital Contributions

Establishes the principle of self-assessment for VAT.

A-1404/2006 (Art. 46 LTVA)

Winemaker's VAT Assessment Upheld Due to Misdeclared Business Activities

Cited in the context of the principle of self-assessment, which shifts responsibility to the taxpayer.

JAAC 68.131 (Art. 46 MWSTG)

Social Organization VAT Assessment Upheld

Cited in relation to the self-assessment principle for VAT calculation and payment.