641.20 MWSTGLTVALIVA

CH

Art. 5 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Indicizzazione

LIVA; Titolo primo: Disposizioni generali

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Art. 5 LIVA · Indicizzazione

Il Consiglio federale decide in merito all’adeguamento degli importi espressi in franchi negli articoli 31 capoverso 2 lettera c, 35 capoverso 1 bis lettera b, 37 capoverso 1, 38 capoverso 1 e 45 capoverso 2 lettera b allorquando l’indice nazionale dei prezzi al consumo è aumentato di oltre il 30 per cento dall’ultimo adeguamento.

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Decisioni giudiziarie che applicano questa disposizione (46)

A-7678/2015 (Art. 5 Bst. a MWSTG)

Broadcaster Denied Party Status in Tax Refund Case

Cited to define taxable transactions under the Value Added Tax Act.

A-7678/2015 (Art. 5 Bst. b MWSTG)

Broadcaster Denied Party Status in Tax Refund Case

Cited to define taxable transactions under the Value Added Tax Act.

A-4913/2013 (Art. 5 let. d LTVA)

VAT Appeal Regarding Cross-Border Services and Financial Intermediary Activities

Defined 'acquisition for consideration' of services from foreign companies.

C-3540/2008 (Art. 5 lit. b i.V.m. Art. 14 Abs. 3 lit. c des Bundesgesetzes vom 2. September 1999 über die Mehrwertsteuer, Mehrwertsteuergesetz, MWSTG)

Invalidity Pension Appeal Partially Upheld, Reintegration Appeal Dismissed

Specifies that value-added tax is not to be reimbursed as part of the legal representation costs.

C-730/2010 (Art. 5 Bst. b MWSTG)

Free Legal Aid Denied for Initial Benefits Application, Granted for Appeal on Legal Aid Complexity

Used to determine the compensation for the legal representative in the appeal procedure, specifically regarding value added tax.

C-4092/2010 (Art. 5 Bst. b MWSTG)

Disability Benefits Denial Overturned Due to Insufficient Justification and Lack of Claimant Response Opportunity

Cited in relation to the calculation of the party compensation, specifically excluding VAT.

C-6186/2007 (Art. 5 Bst. b des Bundesgesetzes vom 2. September 1999 über die Mehrwertsteuer (Mehrwertsteuergesetz, MWSTG, SR 641.20) in Verbindung mit Art. 14 Abs. 3 Bst. c MWSTG und Art. 9 Abs. 1 Bst. c VGKE)

Disability Pension Recalculation for Injured Worker

Used to exclude VAT from the party compensation as the legal representative resided abroad.

C-7210/2009 (Art. 5 Bst. b MWSTG)

Disability Pension Reassessment: Legal Aid Granted Due to Complexity and Vulnerability

Cited to determine the VAT exemption for legal services provided to individuals residing abroad.

B-1092/2009 (Art. 5 Bst. b des Bundesgesetzes vom 2. September 1999 über die Mehrwertsteuer (Mehrwertsteuergesetz, MWSTG, ST 641.20))

Bank Secrecy: Regulator's Unlawful Data Disclosure Order Overturned

Determines when VAT is due, used to exclude VAT from party compensation for foreign legal representatives.

C-5552/2007 (Art. 5 Bst. b MWSTG)

Disability Benefits Reinstated Due to Inadequate Investigation

This provision concerns the applicability of value-added tax to services rendered within Switzerland.

B-8052/2008 (Art. 5 let. b LTVA)

G-STAR Trademark Opposition Remanded for Re-evaluation of Distinctiveness and Likelihood of Confusion

Cited to determine the applicability of VAT on attorney fees.

B-505/2009 (Art. 5 lit. b MWSTG)

Adissa Sport Home Fitness v. Adidas

This provision defines when VAT is due, specifically stating that it is only owed for services rendered in Switzerland for remuneration. It was used in point 8.2 to justify the non-application of VAT to the legal representative's services provided from abroad.

C-1296/2008 (Art. 5 Bst. b des Bundesgesetzes vom 2. September 1999 über die Mehrwertsteuer (Mehrwertsteuergesetz, MWSTG, SR 641.20) in Verbindung mit Art. 14 Abs. 3 Bst. c MWSTG)

Disability Pension Cancellation Appeal Remanded for Further Medical Clarification

Used to exclude VAT reimbursement for services provided abroad.

BK.2006.10 (Art. 5 lit. b MWSTG)

Compensation for unlawful detention and defense costs.

This article, in conjunction with Art. 14 Abs. 3 lit. c MWSTG, determined that the legal services were not subject to VAT based on the recipient's place of residence principle.

RR.2008.34 (Art. 5 lit. b MWSTG)

Russia Extradition for Vehicle Theft Upheld

Specifies that certain services are not subject to VAT based on the recipient's location.