641.20 MWSTGLTVALIVA

CH

Art. 85 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Revisione, interpretazione e rettifica

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. 85 LIVA · Revisione, interpretazione e rettifica

Gli articoli 66–69 PA si applicano alla revisione, all’interpretazione e alla rettifica di avvisi di tassazione, decisioni e decisioni su reclamo dell’AFC.

← Art. 84 LIVA Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Oggetto e principi della legge Art. 86 LIVA →

Decisioni giudiziarie che applicano questa disposizione (23)

A-1501/2023 (art. 85 LTVA)

Tax Assessment Decision Upheld Despite Defamation Claim

Specifies that the rules for revision of decisions in VAT matters are governed by the PA.

17.2008.16 · ti (art. 85 cpv. 1 LIVA)

Forgery and Tax Evasion Acquittal Due to Lack of Formal Tax Assessment

The court acquits the appellant from the charge of tax evasion based on this provision.

INC.2006.33510 · ti (Art. 85 LIVA)

Challenge to Prosecutor's Refusal to Rule on Release of Seized Bank Documents

Cited in the list of applicable norms, but not directly used in the final order beyond general citation.

INC.2006.33511 · ti (art. 85 LIVA)

Appeal Against Prosecutor's Withholding of Ruling on Document Release

Cited in the P.Q.M. section as applicable.

INC.2006.33511 · ti (art. 85 LIVA, 87 cpv. 3 LAVS e 76 cpv. 3 LPP, 29 CF)

Appeal Against Prosecutor's Withholding of Ruling on Document Release

Other substantive provisions cited in the list of applicable articles.

INC.2006.33512 · ti (Art. 85 LIVA)

Challenger to Prosecutor's Refusal to Lift Bank Seizure Based on Pending Documentation Review

Cited in the preamble to the decision ('P.Q.M') for context, although the decision primarily addresses a procedural failure rather than the merits of the underlying criminal charges.

INC.2006.33202 · ti (art. 85 LIVA)

Motion Challenging Search Warrants in Bankruptcy Fraud Case Denied

This article concerning VAT was cited in the P.Q.M. as an applicable rule regarding the contested orders.

INC.2006.33504 · ti (Art. 85 LIVA)

Appeal Against Search and Seizure Orders in Bankruptcy Fraud Investigation

Cited in the final decision as one of the applicable norms relevant to the dismissed appeal.

40.2005.1 · ti (art. 85 cpv. 1 LIVA)

Negligent VAT Evasion Due to Underreported Labor Costs

Used to declare the defendant guilty of tax evasion.

VPB 2004-06-29 (art. 85 LTVA)

Directorate General of Customs Penalty Order Notification

Cited as a legal basis for imposing the penalty.

JAAC 68.96 (Art. 85 Abs. 3 MWSTG)

Director Guilty of Negligently Evading VAT

This provision is the legal basis for the conviction of negligent VAT evasion.

VBE 2003 2 · gr (Art. 85 Abs. 3 MWSTG)

Appeal Against Negligent VAT Evasion Conviction and Limitation Period Ruling

This article is cited as the basis for convicting Y. of negligent tax evasion.

VPB 2002-09-24 (art. 85, 88 et 89, LTVA)

Customs Penalty and VAT Appeal Period

Cited as the legal basis for imposing the fine.

17.2008.16 · ti (art. 85 cpv. 1 LIVA)

Lawyer Acquitted of Forgery and VAT Evasion Due to Lack of Binding Tax Decision and Principle of Specialty

The appeal was accepted, resulting in the acquittal of the appellant from the charge of tax evasion under this provision.

INC.2006.33201 · ti (Art. 85 LIVA)

Swiss Court Upholds Seizure of Property Sale Proceeds Pending Fraud Investigation

Cited in the operative part as an applicable provision concerning the crime under investigation.