641.201
MWSTVOTVAOIVA
CH
CH
Art. 30 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Trasmissione di mezzi finanziari che non sono considerati controprestazioni
OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 2: Oggetto dell’imposta
Art. 30 OIVA · Trasmissione di mezzi finanziari che non sono considerati controprestazioni
La trasmissione di mezzi finanziari che non sono considerati controprestazioni secondo l’articolo 18 capoverso 2 LIVA, segnatamente nell’ambito della cooperazione in materia di formazione e ricerca, non è imponibile.
La riduzione della deduzione dell’imposta precedente secondo l’articolo 33 capoverso 2 LIVA è operata presso l’ultimo destinatario del versamento.
Decisioni giudiziarie che applicano questa disposizione (22)
A-4477/2023 (Art. 30 Abs. 2 MWSTV)
Media Distributor's Postal Discounts Deemed Taxable Subsidies
Clarifies that only the final recipient of funds needs to proportionally reduce input tax deduction.
A-4479/2023 (Art. 30 Abs. 2 MWSTV)
Publisher's VAT Input Tax Deduction Reduction for Postal Subsidies
Cited to clarify that only the final recipient of funds (End-Destinatär) must proportionally reduce input tax deduction.
A-2765/2022 (Art. 30 Abs. 2 MWSTV)
VAT Deduction for Film Subsidies from Foundation
Applied to establish that the final recipient of subsidies must proportionally reduce their input tax deduction.
A-1632/2006 (Art. 30 Abs. 6 MWSTV)
Interest on Subsidies and VAT Input Tax Credit
This provision, regarding the proportional reduction of input tax deduction when receiving subsidies, was central to the court's analysis of both the mineral oil tax refund and the interest income.
A-1668/2006 (Art. 30 Abs. 6 MWSTV)
Fuel Tax Refunds as Subsidies and Input Tax Adjustments
This provision is used as the legal basis for the proportional reduction of input tax deduction when subsidies or other contributions from public bodies are received, which is the core issue of the case.
A-1441/2006 (Art. 30 Abs. 6 MWSTV)
Export Subsidies and Input Tax Deduction
Basis for the proportional reduction of the input tax deduction when receiving subsidies.
A-1483/2006 (Art. 30 al. 6 OTVA)
Ski Lift Company v. Tax Authority: Input Tax Deductibility and Subsidies
Cited as the legal basis for reducing the input tax deduction proportionally when the company receives subsidies or other contributions from public authorities.
A-1520/2006 (art. 30 al. 6 OTVA)
Sports Center VAT Deficit Contributions Case
This provision is cited for the calculation of the reduction of input tax deduction.
A-1510/2006 (art. 30 al. 6 OTVA)
Federal Administrative Court rules rescue card payments are VAT-exempt insurance, not donations.
Regulates the proportional reduction of input tax deduction when receiving subsidies or contributions.
A-1345/2006 (Art. 30 Abs. 6 MWSTV)
Majority Shareholder Contributions Deemed Non-Deductible Donations
Used to determine that donations and uncompensated contributions from private individuals lead to a proportional reduction in input tax deduction.
JAAC 69.88 (Art. 30 Abs. 6 MWSTV)
Export Subsidies and VAT Input Tax Deductions
Mandates proportional reduction of deductible input tax when subsidies are received.
JAAC 69.41 (Art. 30 al. 6 OTVA)
Waiver of Public Loan Interest is a Subsidy, Limiting Tax Deductions
Used to establish that subsidies lead to a reduction of deductible input tax.
JAAC 68.157 (art. 30 al. 2 OTVA)
VAT Registration Threshold and Input Tax Deduction Rules Upheld
This provision excludes 50% of VAT on food and drink expenses from the right to deduct input tax.
JAAC 67.122 (Art. 30 Abs. 6 MWSTV)
Foundation's Orchestra Services Subject to VAT
Cited regarding the proportional reduction of input tax deduction when subsidies are received.
JAAC 67.81 (Art. 30 Abs. 1 Bst. b MWSTV)
Motorcycle Expense Deduction Disallowed as Luxury Item
This provision was used to exclude the deduction of input tax for the purchase and maintenance of motorcycles with an engine capacity exceeding 125 cc.