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641.20 MWSTGLTVALIVA CH

Art. 6 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Trasferimento dell’imposta

LIVA; Titolo primo: Disposizioni generali
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Art. 6 LIVA · Trasferimento dell’imposta

Il trasferimento dell’imposta è retto da accordi di diritto privato.

I tribunali civili sono competenti per giudicare le controversie in materia di trasferimento dell’imposta.

← Art. 5 LIVA Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Oggetto e principi della legge Art. 7 LIVA →

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Decisioni giudiziarie che applicano questa disposizione (13)

HG180098 · zh (Art. 6 Mehrwertsteuergesetz, MWSTG)
Plaintiff v. Defendant - Construction Payment Dispute
The court cited this provision to establish that the allocation of VAT is subject to party autonomy.
HG190129 · zh (Art. 6 Abs. 1 MWSTG)
Software Agreement Termination Fee Dispute
Cited as the basis for determining that VAT transfer depends on private law agreements.
2021.04.29.entg · bl (Art. 6 Abs. 1 MWSTG)
Municipality VAT Liability on Water and Sewage Connection Fees
Cited to determine that the tax relief must be based on private law, but then adapted to public law in E. 2.3.5.
MG180039.L · zh (Art. 6 MWStG)
Tenant's Claim for Lock Change and VAT Refund Dismissed
Cited to establish the jurisdiction of civil courts for disputes over VAT transfer in cases governed by private law.
2015.09.10.entger.1 · bl (Art. 6 Abs. 1 MWSTG)
Sewage Connection Fee Invoice Not Void for Lack of Formal Labeling
Cited to determine the rules for VAT pass-through.
2015.09.10.entger.1 · bl (Art. 6 Abs. 2 MWSTG)
Sewage Connection Fee Invoice Not Void for Lack of Formal Labeling
Cited to establish the court's jurisdiction over VAT issues in public law contexts.
650.2015.29 · bl (Art. 6 Abs. 1 MWSTG)
Sewage Connection Fee Invoice Validity and VAT Jurisdiction
Used to determine the conditions for the passing on of VAT.
650.2015.29 · bl (Art. 6 Abs. 2 MWSTG)
Sewage Connection Fee Invoice Validity and VAT Jurisdiction
Used to determine the jurisdiction of the expropriation court for VAT issues related to public law relationships.
A-1715/2014 (Art. 6 Bst. d Ziff. 3 MWSTG)
Luxury Car Dealership VAT Dispute: Private Use vs. Business Supplies
Defines the transfer of an item for use or enjoyment as a supply.
A-4130/2013 (Art. 6 Abs. 2 MWSTG)
VAT on License Fees: Authority to Charge Invalid
Used to determine that civil courts are competent to decide disputes concerning the transfer of VAT.
A-1490/2006 (Art. 6 Abs. 1 MWSTG)
Utility Company VAT on Connection Fees
Cited to define what constitutes a supply of goods.
A-1490/2006 (Art. 6 Abs. 3 MWSTG)
Utility Company VAT on Connection Fees
Cited to include electricity, gas, heat, cold, and similar items as goods.
A-1491/2006 (Art. 6 Abs. 1 und 3 MWSTG)
Municipality's Waterworks v. VAT Authority on Advance Connection Fees
Defines what is considered a good for VAT purposes.