641.20
MWSTGLTVALIVA
CH
CH
Art. 69 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Diritto d’informazione
LIVA; Titolo quinto: Procedura applicabile all’imposta sulle operazioni eseguite sul territorio svizzero e all’imposta sull’acquisto ; Capitolo 2: Diritti e obblighi del contribuente
Art. 69 LIVA · Diritto d’informazione
L’AFC informa entro un congruo termine il contribuente che chiede per scritto ragguagli circa le conseguenze in materia di imposta sul valore aggiunto di una fattispecie concreta descritta con precisione. L’informazione è giuridicamente vincolante per il contribuente richiedente e l’AFC; non può essere riferita a un’altra fattispecie.
Decisioni giudiziarie che applicano questa disposizione (13)
BGE 151 II 364 (Art. 69 MWSTG)
Binding VAT ruling survives change in published administrative practice absent explicit revocation before audit period.
Legal basis for the binding effect of the tax ruling, which is the main ground for dismissing the appeal.
A-4978/2022 (Art. 69 MWSTG)
Malta-Registered Online Betting Company Liable for Swiss VAT on Electronic Services
Cited as the legal basis for the taxpayer's right to request binding information from the tax authority.
A-4097/2022 (Art. 69 MWSTG)
Taxpayer's Good Faith Reliance on Tax Ruling Upheld Against Subsequent Law Changes
Cited as the legal basis for binding tax rulings.
A-1619/2006 (Art. 69 Abs. 1 MWSTG)
Business Owner's VAT Liability Despite Registration Cancellations
This article governs the initiation of debt enforcement proceedings by the ESTV for unpaid VAT claims, which was the procedural basis for the debt collection in this case.
A-1619/2006 (Art. 69 Abs. 2 MWSTG)
Business Owner's VAT Liability Despite Registration Cancellations
This provision dictates the procedure for determining a VAT claim when debt enforcement is initiated and the claim is disputed, as occurred here.
A-1619/2006 (Art. 69 Abs. 3 MWSTG)
Business Owner's VAT Liability Despite Registration Cancellations
This article designates the ESTV as responsible for lifting objections to debt enforcement in certain circumstances, directly relevant to the court's decision on the objection.
A-1478/2006 (Art. 69 Abs. 1 MWSTG)
VAT Input Tax and Retroactive Deduction Appeal
Cited in the reasoning regarding the tax authority's right to initiate enforcement proceedings for outstanding tax debts.
A-6354/2007 (Art. 69 Abs. 1 MWSTG)
Tax Authority Can Pursue VAT Debt Despite Income Garnishment
Cited as the legal basis for the tax authority to initiate collection proceedings if the tax claim is not paid upon reminder.
A-6354/2007 (Art. 69 Abs. 3 MWSTG)
Tax Authority Can Pursue VAT Debt Despite Income Garnishment
Cited as the legal basis for the tax authority's competence to lift the objection in the administrative procedure.
JAAC 69.7 (Art. 69 al. 3 MWSTG)
Federal Tax Appeals Commission Rules on Competence to Lift Objections and Substantiation of Good Faith Claims
This provision establishes the Federal Tax Administration (ESTV) as the competent authority for the removal of opposition, which was a key point of contention in the case.
JAAC 68.155 (Art. 69 al. 1 MWSTG)
Tax Administration's Burden of Proof for Demand for Payment
This provision requires a prior reminder before initiating enforcement proceedings, and its violation rendered the enforcement proceedings unlawful.
JAAC 67.54 (Art. 69 Abs. 3 MWSTG)
Taxpayer Appeal Against Estimated VAT Assessment Denied Due to Insufficient Justification
Cited regarding the confirmation of the lifting of the objection to the debt enforcement.
RBOG.2005.Nr.21 · tg (Art. 69 f. MWSTG)
Tax Authority Seizure Order Does Not Grant Preferential Rank Over Other Creditors
Cited in the initial article list, but the court found that this law did not establish an independent enforcement procedure, leading to the application of SchKG.