641.20
MWSTGLTVALIVA
CH
CH
Art. 87 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Interesse moratorio
LIVA; Titolo quinto: Procedura applicabile all’imposta sulle operazioni eseguite sul territorio svizzero e all’imposta sull’acquisto ; Capitolo 6: Riscossione
Art. 87 LIVA · Interesse moratorio
In caso di pagamento tardivo, è dovuto senza diffida un interesse moratorio.
Nell’ambito della riscossione provvisoria dell’imposta in caso di rendiconto annuale è dovuto senza diffida un interesse moratorio se il contribuente versa gli acconti dopo lo scadere del termine o non li versa per intero.
In caso di ripresa fiscale, non è dovuto un interesse moratorio qualora la stessa sia stata determinata da un errore che non avrebbe comportato perdite d’imposta per la Confederazione se fosse stato trattato correttamente.
Decisioni giudiziarie che applicano questa disposizione (11)
A-2618/2024 (art. 87 LTVA)
Financial Group Not Liable for Acquisition Tax on Foreign Entity's Services
Cited in relation to the calculation of default interest.
A-6278/2024 (Art. 87 al. 1 LTVA)
Financial Services Company VAT Exemption Appeal
Cited for imposing a late payment interest on the tax correction.
A-5812/2023 (Art. 87 Abs. 1 MWSTG)
Online Platform Operator Liable for Swiss VAT on Services to Non-Taxable Recipients
Cited for the general obligation to pay default interest on late payments.
A-5812/2023 (Art. 87 Abs. 2 MWSTG)
Online Platform Operator Liable for Swiss VAT on Services to Non-Taxable Recipients
Cited as an exception to the obligation to pay default interest, but found not applicable in this case.
A-5826/2022 (Art. 87 Abs. 2 MWSTG)
Airport Ground Handling VAT Dispute: Partial Appeal Success, Prescription Ruling
Provides an exception to the rule for default interest when there is no tax shortfall.
A-251/2023 (Art. 87 Abs. 1 MWSTG)
VAT Assessment Dispute and Time-Barred Claims
Cited as the basis for the accrual of default interest on late payments.
A-331/2022 (Art. 87 al. 1 LTVA)
Federal Administrative Court rules AFC's VAT claim time-barred due to insufficient subsequent notifications.
This article is mentioned by the AFC in its letters as concerning default interest, but it is not the basis for the court's final order.
A-5392/2021 (Art. 87 Abs. 1 MWSTG)
Input Tax Deduction Not Allowed for Pre-VAT Registration Period
This provision is used to establish the obligation to pay default interest on incorrectly claimed input tax.
A-4326/2019 (Art. 87 MWSTG)
Successor Liability for VAT Evasion
Cited regarding the accrual of default interest on VAT.
A-5892/2018 (Art. 87 MWSTG)
Tax Authority's Estimated Tax Assessment Upheld Due to Inadequate Bookkeeping
Regulates the payment of default interest.
A-6905/2015 (Art. 87 MWSTG)
Federal Administrative Court Rules on VAT Reassessment and Default Interest Calculation
Imposes default interest for late payment.