641.20 MWSTGLTVALIVA

CH

Art. 82 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Decisioni dell’AFC

LIVA; Titolo quinto: Procedura applicabile all’imposta sulle operazioni eseguite sul territorio svizzero e all’imposta sull’acquisto ; Capitolo 5: Procedura di decisione e di ricorso

Apri la fonte ufficiale Atto completo (132 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 82 LIVA · Decisioni dell’AFC

D’ufficio o su richiesta del contribuente, l’AFC prende tutte le decisioni necessarie per la riscossione dell’imposta, in particolare se: a. l’esistenza o l’entità dell’assoggettamento è contestata; b. l’iscrizione o la cancellazione nel registro dei contribuenti è contestata; c. l’esistenza o l’entità del credito fiscale, della responsabilità solidale o della pretesa alla restituzione di imposte è contestata; d. il contribuente o la persona solidalmente responsabile non paga l’imposta; e. altri obblighi fondati sulla presente legge o su ordinanze emanate in virtù della legge non sono riconosciuti o non sono adempiuti; f. in un caso specifico, s’impone o si richiede di determinare d’ufficio, a titolo preventivo, l’assoggettamento, il credito fiscale, le basi di calcolo dell’imposta, l’aliquota applicabile o la responsabilità solidale.

Le decisioni vengono notificate per scritto al contribuente. Devono indicare i rimedi giuridici e contenere una motivazione adeguata.

← Art. 81 LIVA Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Oggetto e principi della legge Art. 83 LIVA →

Decisioni giudiziarie che applicano questa disposizione (24)

C-7887/2025 (Art. 82 Abs. 1 MWSTG)

Disability Insurer's Decision Reversed Due to Incomplete Medical Records

Cited to determine that VAT is not due for a party residing abroad.

A-3394/2023 (Art. 82 Abs. 1 MWSTG)

Tax Authority's VAT Assessment Overturned Due to Procedural Flaws

Cited in conjunction with Art. 12 VStrR as the legal basis for the Nachforderung of VAT.

A-5811/2023 (Art. 82 Abs. 1 Bst. c MWSTG)

Taxpayer's Late Appeal Dismissed by Federal Administrative Court Due to Deemed Delivery of Tax Assessment

Cited for the issuance of a decision by the ESTV when the tax liability is disputed.

A-5811/2023 (Art. 82 Abs. 2 MWSTG)

Taxpayer's Late Appeal Dismissed by Federal Administrative Court Due to Deemed Delivery of Tax Assessment

Cited for the requirements of written notification, justification, and indication of appeal options for ESTV decisions.

A-5490/2022 (Art. 82 MWSTG)

Company v. Tax Authority - Void Decision to Lift Tax Objection

Cited in the previous instance in conjunction with Art. 89 Abs. 2 MWSTG to establish a tax claim and order the lifting of the objection.

A-534/2022 (art. 82 al. 1 LTVA)

VAT Deductions for Aircraft Owner Partially Allowed Due to Statute of Limitations and Domestic Flight Ruling

Cited as a basis for the taxpayer to spontaneously inform the administration of their refusal to pay.

A-4326/2019 (Art. 82 MWSTG)

Successor Liability for VAT Evasion

Cited regarding the tax authorities' power to issue official assessments.

A-1436/2020 (Art. 82 Abs. 1 Bst. f MWSTG)

Demolition Costs Deductible Despite Future Tax-Exempt Use

Cited as the legal basis for the tax authority to issue a declaratory decision when necessary for tax assessment.

A-3797/2019 (Art. 82 Abs. 1 Bst. c MWSTG)

Electricity Fee Subject to VAT as Part of Supply Service

This provision is cited as the legal basis for the original decision of the ESTV that is being appealed.

A-5911/2019 (Art. 82 MWSTG)

VAT Liability: Partnership Agreements vs. Tax Authority Claims

This provision allows the tax authority to issue a decision determining the value added tax owed by the taxpayer.

A-2204/2018 (art. 82 al. 2 LTVA)

Textile Company's Logo Application Tax Rate Dispute

Cited regarding the written notification of decisions.

A-5892/2018 (Art. 82 Abs. 1 Bst. f MWSTG)

Tax Authority's Estimated Tax Assessment Upheld Due to Inadequate Bookkeeping

Specifies conditions that must be met for certain types of legal challenges under the VAT Act.

A-4898/2018 (Art. 82 Abs. 1 Bst. c des Bundesgesetzes vom 12. Juni 2009 über die Mehrwertsteuer (Mehrwertsteuergesetz, MWSTG, SR 641.20))

Airport Operator's VAT Liability on Airport Services and Sound Insulation Facility

Cited as the legal basis for the contested decision of the ESTV.

A-4401/2017 (Art. 82 Abs. 1 MWSTG)

Taxpayer's Undue Delay Claim Dismissed in Tax Ruling Dispute

Cited as the basis for the right to a decision in the context of Value Added Tax, relevant for assessing the admissibility of the complaint in point 1.2.

A-362/2017 (Art. 82 al. 1 LTVA)

Textile Finishing Tax Dispute Remanded for Further Assessment

Cited in conjunction with Art. 8 al. 1 PA regarding the renvoi of the case to the lower authority to make a decision on the reclamation.