641.201 MWSTVOTVAOIVA

CH

Art. 13 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA)

OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 1: Soggetto fiscale

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Art. 13 OIVA

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Decisioni giudiziarie che applicano questa disposizione (5)

A-5458/2021 (Art. 13 MWSTV)

Educational Institution's Research Payments Not Subject to VAT

Cited in relation to the appeal's alternative argument concerning VAT exemption for educational and research cooperation.

A-1645/2006 (Art. 13 MWSTV)

Employer Association VAT Dispute over Member Contributions and Services

This provision specifies that tax exemptions do not entitle one to deduct input tax, which is relevant for the overall tax treatment.

A-1510/2006 (art. 13 OTVA)

Federal Administrative Court rules rescue card payments are VAT-exempt insurance, not donations.

Regulates the right to deduct input tax for services used for taxable operations.

JAAC 69.11 (art. 13 OTVA)

Ski School's Organizational Services Subject to VAT

This article governs the non-deductibility of input tax for services covered by exemptions, which is a key aspect of the court's reasoning regarding the final consumer.

JAAC 67.78 (Art. 13 MWSTV)

Radiology Institute's Voluntary VAT Registration Denied Due to Exempt Medical Services

Cited in relation to the consequence of tax-exempt turnover, namely the inability to deduct input tax on goods and services used for such turnover.