641.201
MWSTVOTVAOIVA
CH
CH
Art. 25 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Esonero dalla responsabilità
OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 1: Soggetto fiscale
Art. 25 OIVA · Esonero dalla responsabilità
Versando all’AFC l’imposta sul valore aggiunto ricevuta con il credito cedutogli, il cessionario si libera dalla responsabilità in ragione di quanto versato.
Decisioni giudiziarie che applicano questa disposizione (4)
A-1557/2006 (Art. 25 Abs. 1 Bst. f MWSTV)
VAT Group Member Not Liable for VAT on Co-ownership Payments Due to Lack of Proof
Cited in the reasoning regarding joint and several liability, but not explicitly in the dispositive orders.
A-1353/2006 (Art. 25 Abs. 1 Bst. e MWSTV)
Former Board Member Liable for Improper Input Tax Deductions
Used to hold individuals involved in the management of a company jointly and severally liable for input tax claims that were unjustifiably claimed.
JAAC 68.159 (Art. 25 al. 1 let. a OTVA)
Partner Liability for Unregistered Partnership Tax Debts
This provision establishes the joint liability of partners in a collective company with the company itself for tax debts, as referred to by civil law.
JAAC 64.46 (Art. 25 Abs. 1 Bst. a MWSTV)
Taxpayer VAT Liability as Sole Proprietor, Irrespective of Alleged Business Facilitation
Defines the joint liability of partners in a simple or collective company for tax obligations.