641.20 MWSTGLTVALIVA

CH

Art. 83 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Reclamo

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

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Art. 83 LIVA · Reclamo

Le decisioni dell’AFC sono impugnabili con reclamo entro 30 giorni dalla notificazione.

Il reclamo deve essere presentato per scritto all’AFC. Esso deve contenere le conclusioni, i motivi, l’indicazione dei mezzi di prova, nonché la firma del reclamante o del suo rappresentante. Il rappresentante deve giustificare i suoi poteri con una procura scritta. I mezzi di prova devono essere designati nell’atto di reclamo e allegati allo stesso.

Se il reclamo non soddisfa questi requisiti o se le conclusioni o i motivi non sono sufficientemente chiari, l’AFC assegna al reclamante un breve termine suppletivo per rimediarvi. Essa gli assegna questo termine suppletivo con la comminatoria che, decorrendo infruttuoso, essa deciderà in base agli atti o, qualora manchino le conclusioni, i motivi, la firma oppure la procura, non entrerà nel merito del reclamo.

Se il reclamo è presentato contro una decisione già esaustivamente motivata dell’AFC, quest’ultima, su richiesta o con il consenso del reclamante, lo trasmette come ricorso al Tribunale amministrativo federale.

La procedura di reclamo è continuata anche in caso di ritiro del reclamo, se vi sono indizi che fanno supporre che la decisione impugnata non sia conforme alle disposizioni di legge determinanti.

← Art. 82 LIVA Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Oggetto e principi della legge Art. 84 LIVA →

Decisioni giudiziarie che applicano questa disposizione (93)

A-365/2026 (Art. 83 al. 4 LTVA)

Tax Authority's VAT Assessment on Employee Benefits Remitted for Further Investigation

Cited as the legal basis for the possibility of a 'recours omisso medio' (appeal bypassing the lower instance's second decision), which was ultimately found not to be met.

A-801/2025 (Art. 83 Abs. 4 MWSTG)

Financial Intermediary Services Taxability

This provision allows for an appeal to be directly lodged with the higher court (Sprungbeschwerde), which was invoked by the appealing party and accepted by the court.

A-4432/2025 (Art. 83 Abs. 4 MWSTG)

Federal Payments to Foundation Ruled Non-Taxable Subsidies

This provision was cited as the basis for accepting the appeal as an 'abbreviated appeal' (Sprungbeschwerde).

A-3359/2024 (Art. 83 al. 4 LTVA)

Swiss VAT Liability for Online Coaching Services Rendered from Abroad

This provision was used to determine the admissibility of the appeal as an 'omisso medio' ('Sprungbeschwerde') due to the detailed reasoning of the lower authority's decision.

A-6822/2025 (Art. 83 Abs. 1 MWSTG)

Company Fails to Overcome Late Tax Objection Deadline

Determines the 30-day period for lodging an objection against a decision of the ESTV.

A-3283/2024 (Art. 83 Abs. 5 MWSTG)

Financial Services Subsidiary VAT Dispute

Cited in the discussion of the reformatio in peius principle in tax proceedings.

A-2585/2025 (Art. 83 Abs. 4 MWSTG)

Cooperative's VAT adjustment upheld after finding it provided VAT-exempt services.

This provision was relevant for the procedural aspect of forwarding the appeal as a 'Sprungbeschwerde' (leapfrog appeal).

A-760/2024 (Art. 83 Abs. 4 MWSTG)

Successor Company Entitled to Input Tax Deductions for Prior Years

Used to accept the appeal as a 'Sprungbeschwerde' (direct appeal to the higher court).

A-1477/2024 (Art. 83 Abs. 4 MWSTG)

VAT Input Tax Deduction for Participation Holding Company

The appeal was accepted as a 'Sprungbeschwerde' because the ESTV's decision was deemed sufficiently reasoned and the plaintiff requested its referral to the Federal Administrative Court.

A-696/2024 (Art. 83 Abs. 4 MWSTG)

VAT Appeal: Prescription and Rental Valuation Dispute

Cited by the taxpayer in their original appeal to the Federal Administrative Court, indicating their intent to have the objection decision forwarded as a complaint.

A-5117/2023 (Art. 83 Abs. 4 MWSTG)

Financial Services Company's VAT Exemption for Mortgage Mediation Upheld

This provision was cited for the acceptance of the case as a jump appeal.

A-5811/2023 (Art. 83 Abs. 1 und 2 MWSTG)

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

Cited for the 30-day period for filing an objection and the conditions for timely filing.

A-5811/2023 (Art. 83 Abs. 1 und 2 MWSTG i.V.m. Art. 21 Abs. 1 VwVG)

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

Cited for the principle that an appeal is considered filed on time if submitted to the authority or the postal service by the last day of the deadline.

A-938/2023 (Art. 83 Abs. 4 MWSTG)

VAT Refund Interest Calculation Dispute

Used to determine that the appeal was admissible as a leapfrog appeal.

A-4097/2022 (Art. 83 Abs. 4 MWSTG)

Taxpayer's Good Faith Reliance on Tax Ruling Upheld Against Subsequent Law Changes

Cited as the basis for treating the appeal as a 'Sprungbeschwerde' (jump appeal).