641.201
MWSTVOTVAOIVA
CH
CH
Art. 28 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Distaccamento transfrontaliero di collaboratori di un gruppo
OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 2: Oggetto dell’imposta
Art. 28 OIVA · Distaccamento transfrontaliero di collaboratori di un gruppo
Il distaccamento transfrontaliero di collaboratori in seno a un gruppo non è considerato un rapporto di prestazione se: a. un datore di lavoro estero distacca un lavoratore in un’azienda appartenente al gruppo in territorio svizzero o un datore di lavoro svizzero distacca un lavoratore in un’azienda all’estero appartenente al gruppo; b. il lavoratore esegue la prestazione lavorativa a favore dell’azienda che lo impiega, ma mantiene il contratto di lavoro con l’impresa che lo distacca; e c. i salari, i contributi sociali e le spese connesse sono addossate, senza supplementi, dal datore di lavoro che distacca il lavoratore all’azienda che lo impiega.
Decisioni giudiziarie che applicano questa disposizione (26)
A-313/2007 (Art. 28 al. 1 OTVA)
Fitness Centers VAT Liability and Method Choice Dispute
Specifies the required information on invoices or equivalent documents to prove input tax deduction.
A-313/2007 (Art. 28 al. 6 OTVA)
Fitness Centers VAT Liability and Method Choice Dispute
States that disputes concerning the transfer of tax are the responsibility of civil courts.
A-1555/2006 (Art. 28 Abs. 1 e und f MWSTV)
VAT Input Tax Deduction on Subsidized Poultry Purchases
This provision is cited as the basis for the formal violation in the invoicing, which also leads to the rejection of the tax deduction.
A-3069/2007 (Art. 29 Abs. 1 Bst. a i.V.m. Art. 28 Abs. 1 MWSTV)
VAT Appeal: Insufficient Documentation and Input Tax Deductions Lead to Dismissal
Cited regarding the burden of proof for the existence of deductible input tax.
A-1374/2006 (Art. 28 Abs. 1 MWSTV)
VAT Appeal: Direct Representation vs. Indirect Representation and Input Tax Deductions
Cited as the legal basis for the required documentation to claim input tax deduction.
A-1483/2006 (Art. 28 al. 1 let. b OTVA)
Ski Lift Company v. Tax Authority: Input Tax Deductibility and Subsidies
Used to deny input tax deduction when the invoices were not addressed to the taxpayer as the recipient of the services.
A-1341/2006 (Art. 28 Abs. 1 MWSTV)
Company Denied Input VAT Deduction on Construction Services Rendered to Partnership
Cited as a formal requirement for tax deductibility, requiring invoices to contain specific information.
A-1341/2006 (Art. 29 Abs. 1 Bst. a in Verbindung mit Art. 28 Abs. 1 MWSTV)
Company Denied Input VAT Deduction on Construction Services Rendered to Partnership
Cited to establish the burden of proof for tax deductibility on the taxpayer, requiring proper documentation.
JAAC 70.79 (Art. 28 Abs. 1 MWSTV)
Input Tax Deduction Denied for Unused Aircraft and Unsubstantiated Services
This provision specifies the required content of an invoice for input tax deduction.
JAAC 69.11 (art. 28 al. 6 OTVA)
Ski School's Organizational Services Subject to VAT
This provision deals with issues of tax transfer in cases of retroactive registration, which is mentioned as a private law matter.
JAAC 68.74 (art. 28 al. 6 OTVA)
Retroactive VAT Registration and Irrelevant Client Status
Addresses issues of tax transfer in cases of retroactive VAT registration, stating they are a private law matter.
JAAC 68.73 (Art. 28 Abs. 1 MWSTV)
Taxpayer's VAT liability estimated due to poor bookkeeping; procedural law applies immediately.
Cited as the exhaustive regulation of formal requirements for deducting input tax, which the tax authority cannot exceed.
JAAC 68.72 (Art. 28 Abs. 1 MWSTV)
VAT Calculation and Invoicing Requirements for Subsidized Sales
The court used this provision to determine the correct way to issue invoices and declare VAT, concluding that the appellant did not comply with its requirements.
JAAC 68.56 (Art. 28 Abs. 4 MWSTV)
Business Forfeits Margin Taxation by Including VAT on Invoices
This provision establishes a condition for applying margin taxation, specifically prohibiting the indication of tax on invoices. The court uses it as a basis to confirm that by indicating tax, the margin taxation is excluded.
JAAC 67.79 (Art. 28 Abs. 1 MWSTV)
Taxpayer's VAT Registration Date Dispute
Cited to define the required content of an invoice for VAT purposes.