641.20 MWSTGLTVALIVA

CH

Art. 52 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Oggetto dell’imposta

LIVA; Titolo quarto: Imposta sull’importazione

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Art. 52 LIVA · Oggetto dell’imposta

Soggiacciono all’imposta: a. l’importazione di beni, compresi le prestazioni di servizi e i diritti ivi contenuti; b. l’immissione in libera pratica di beni secondo l’articolo 17 capoverso 1 bis LD da parte di viaggiatori in provenienza dall’estero nel traffico aereo.

Se al momento dell’importazione di supporti di dati non è possibile stabilirne il valore di mercato e se l’importazione non è esente da imposta secondo l’articolo 53, non è dovuta alcuna imposta sull’importazione e sono applicabili le disposizioni sull’imposta sull’acquisto (art. 45–49).

Nel caso di una pluralità di prestazioni si applicano le disposizioni dell’articolo 19.

← Art. 51 LIVA Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Oggetto e principi della legge Art. 53 LIVA →

Decisioni giudiziarie che applicano questa disposizione (13)

A-1069/2024 (Art. 52 Abs. 1 Bst. a MWSTG)

Customs Duties and VAT Liability for Low-Priced Imported Meat

Cited as the taxable object for import tax, including services.

A-791/2024 (Art. 52 Abs. 1 Bst. a MWSTG)

Butcher Shop Liable for Unpaid Import Duties on Suspect Meat Purchases

Defines the taxable object of import VAT as the import of goods into the (customs) domestic territory.

A-6203/2020 (Art. 52 LTVA)

Company and Administrator Liable for Undeclared Archaeological Imports

Cited as the basis for import VAT and the application of customs legislation.

A-6147/2020 (Art. 52 al. 1 let. a LTVA)

Archaeological Objects Import Duty Dispute

States that the importation of goods is subject to import tax.

A-6130/2020 (Art. 52 al. 1 let. a LTVA)

Federal Administrative Court Partially Upholds Tax Appeal on Imported Artifacts

Cited as the legal basis for the import tax on goods.

A-6140/2020 (art. 52 al. 1 let. a LTVA)

Import Tax Liability for Illegally Imported Archaeological Artifacts

Specifies that the importation of goods is subject to import tax.

A-6146/2020 (art. 52 al. 1 let. a LTVA)

Import Tax on Archaeological Items Upheld, with One Exception

Cited to confirm that the importation of goods is subject to import tax.

A-5867/2020 (art. 52 al. 1 let. a LTVA)

Federal Administrative Court Rules Against VAT Exemption for Imported Archaeological Objects and Antique Coins

Cited for imports being subject to import tax.

A-1813/2021 (Art. 52 cpv. 1 lett. a LIVA)

Customs Duties and VAT Liability for Imported Food Products

Defines importations of goods as subject to import VAT.

A-5865/2017 (Art. 52 al. 1 let. a LTVA)

Customs Duty on Pork Classification

Cited to define 'importation' for VAT purposes.

A-1234/2017 (Art. 52 al. 1 let. a LTVA)

Imported Goods Origin Certificates and Customs Duty Exemption

Establishes that the import of goods is subject to VAT.

BE.2013.4 (Art. 52 Abs. 1 MWSTG)

Customs permitted to unseal seized art import fraud investigation data, with exceptions

Cited regarding the import tax on goods, services, and rights.

BVGE-2014-7 (Art. 52 Abs. 1 Bst. a MWSTG)

Customs Authority's Discretionary Tax Assessment on Gifted Watch Upheld

Defines the tax object for import tax as the importation of goods into the (customs) domestic territory.