641.20
MWSTGLTVALIVA
CH
CH
Art. 79 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Tassazione d’ufficio
LIVA; Titolo quinto: Procedura applicabile all’imposta sulle operazioni eseguite sul territorio svizzero e all’imposta sull’acquisto ; Capitolo 4: Diritti e doveri delle autorità
Art. 79 LIVA · Tassazione d’ufficio
Se i documenti contabili non esistono o sono incompleti o se le indicazioni presentate dal contribuente non corrispondono manifestamente alla realtà, l’AFC esegue una tassazione d’ufficio nei limiti del suo potere d’apprezzamento.
La determinazione del credito fiscale ha luogo mediante un avviso di tassazione.
Decisioni giudiziarie che applicano questa disposizione (29)
A-5286/2024 (Art. 79 LTVA)
Federal Administrative Court Partially Upholds Tax Reassessment, Citing Procedural Violations
Cited as the legal basis for taxation by estimation when accounting documents are missing or incomplete, or when results do not reflect reality.
A-589/2024 (Art. 79 cpv. 1 LIVA)
Brothel Operator Appeals Tax Assessment, Partially Succeeds on Time-Bar and Income Estimation
Cited as the basis for the tax authority to carry out an ex officio assessment when accounting records are insufficient or do not reflect reality.
A-3394/2023 (Art. 79 Abs. 1 MWSTG)
Tax Authority's VAT Assessment Overturned Due to Procedural Flaws
Cited as a legal basis for the tax assessment (Ermessenseinschätzung) in cases of defective accounting.
A-2151/2024 (Art. 79 Abs. 1 MWSTG)
Federal Administrative Court rules on VAT assessment, tax succession, and bookkeeping deficiencies.
Cited as the basis for discretionary tax assessments.
A-205/2023 (Art. 79 MWSTG)
GmbH and Sole Proprietorship Subject to VAT Despite Prior Salary Reclassification
Basis for the tax authority to determine tax based on estimates when records are missing.
A-1501/2023 (art. 79 al. 1 LTVA)
Tax Assessment Decision Upheld Despite Defamation Claim
Authorizes the AFC to conduct taxation by estimation when accounting records are missing, incomplete, or clearly do not reflect reality.
A-860/2023 (Art. 79 al. 1 LTVA)
Federal Administrative Court: VAT assessment upheld despite partial success on time-barred claim
Cited as the legal basis for the tax authority to proceed with an estimation-based taxation.
A-610/2023 (art. 79 al. 1 LTVA)
Tax Authority's Estimated Assessment Upheld Despite Minor Errors
Cited as the legal basis for tax assessment by estimation when accounting records are missing or inaccurate.
A-246/2022 (Art. 79 Abs. 1 MWSTG)
Company VAT Appeal on Employee Benefits Partially Granted, Time-Barred Claims Dismissed, Taxable Benefit Confirmed for Travel Passes
Cited for the tax authorities' ability to assess tax claims at their discretion under certain conditions.
A-4282/2021 (Art. 79 Abs. 1 MWSTG)
Taxpayer's VAT Assessment Recalculation Ordered Due to Unsubstantiated Calculations
Specifies the conditions under which the ESTV can estimate the tax liability based on discretion (Ermessenseinschätzung).
A-4326/2019 (Art. 79 MWSTG)
Successor Liability for VAT Evasion
Cited regarding the assessment of VAT by the tax authorities when accounting records are incomplete or incorrect.
A-2589/2020 (Art. 79 MWSTG)
Taxpayer's Appeal Against VAT Assessments Dismissed Due to Insufficient Records
Cited as the legal basis for the tax authority to determine tax liability at its discretion when records are incomplete or missing.
A-2496/2020 (Art. 79 Abs. 1 MWSTG)
VAT Deduction Adjustment for Hotel Staff Accommodation
Cited as the legal basis for the tax authority to estimate tax claims when proper accounting records are missing or inaccurate.
A-3318/2019 (Art. 79 al. 1 LTVA)
Taxpayer partially wins VAT appeal, but bears costs for late evidence
Justification for tax assessment by estimation when accounting documents are missing or incomplete.
A-6521/2019 (Art. 79 Abs. 1 MWSTG)
Taxpayer's Appeal Dismissed for Failure to Maintain Records and Untimely Claim
Allows the tax authority to determine tax claims based on discretion when accounting records are insufficient or inaccurate.