641.201
MWSTVOTVAOIVA
CH
CH
Art. 35 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Condizione per il riconoscimento come prestatore di cure mediche
OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 2: Oggetto dell’imposta
Art. 35 OIVA · Condizione per il riconoscimento come prestatore di cure mediche
Il prestatore dispone di un’autorizzazione all’esercizio della professione ai sensi dell’articolo 21 capoverso 2 numero 3 LIVA se: a. dispone dell’autorizzazione all’esercizio indipendente della professione richiesta dal diritto cantonale; o b. è ammesso all’esercizio della cura medica secondo la legislazione cantonale.
Sono considerate professioni mediche e sanitarie ai sensi dell’articolo 21 capoverso 2 numero 3 LIVA segnatamente quelle di: a. medici; b. medici-dentisti; c. protesisti dentari; cbis. igienisti dentali; d. psicoterapeuti; dbis. psicologi; e. chiropratici; f. fisioterapisti; g. ergoterapisti; h. naturopati, guaritori, guaritori naturali; i. levatrici; j. infermieri; k. massaggiatori medico-terapeutici; l. logopedisti; m. dietisti; n. podologi; o. .... p. farmacisti; q. optometristi.
Decisioni giudiziarie che applicano questa disposizione (24)
A-1004/2023 (Art. 35 Abs. 1 MWSTV)
VAT on Medical Massages and Managed Care Services
This provision was used to assess the requirement of a professional practice permit for medical masseurs and masseuses.
A-3053/2021 (Art. 35 Abs. 1 Bst. a MWSTV)
Tax Authority v. TCM Practitioners (VAT Exemption Requirements)
Cited as a condition for tax exemption, requiring practitioners to hold a permit for independent professional practice under cantonal law.
A-3053/2021 (Art. 35 Abs. 1 Bst. b MWSTV)
Tax Authority v. TCM Practitioners (VAT Exemption Requirements)
Cited as a condition for tax exemption, requiring practitioners to be admitted to practice healing treatments under cantonal law.
A-6966/2018 (Art. 35 Abs. 1 Bst. b MWSTV)
Physiotherapy Practice VAT Exemption Ruling
Determines the conditions for physiotherapists to be considered authorized to practice under cantonal law for tax exemption purposes.
A-5445/2017 (Art. 35 Abs. 1 Bst. a und b MWSTV)
Osteopath VAT Exemption Appeal
These provisions define the requirements for a professional to possess a permit to practice independently or to be licensed to practice healthcare, which is a condition for tax exemption under Art. 21 Abs. 2 Ziff. 3 MWSTG.
A-6197/2016 (Art. 35 Abs. 1 Bst. a MWSTV)
Osteopath's Services Taxable Due to Lack of Professional Practice Permit
This provision is cited in relation to Art. 21 Abs. 2 Ziff. 3 MWSTG to define what constitutes a permit for self-employment or admission for medical treatment under cantonal law.
A-6197/2016 (Art. 35 Abs. 1 Bst. b MWSTV)
Osteopath's Services Taxable Due to Lack of Professional Practice Permit
This provision is cited in relation to Art. 21 Abs. 2 Ziff. 3 MWSTG to define what constitutes a permit for self-employment or admission for medical treatment under cantonal law.
A-6224/2016 (Art. 35 Abs. 1 Bst. a oder b MWSTV)
Osteopath Taxable Due to Lack of Cantonal Practice Permit
Cited in conjunction with Art. 21 Abs. 2 Ziff. 3 MWSTG to define the requirement of a professional practice license for tax exemption.
A-6229/2016 (Art. 35 Abs. 1 Bst. a oder b MWSTV)
Osteopath Not VAT Exempt Without Professional Practice License
These provisions define the conditions under which a service provider is considered to have a professional practice permit or authorization for providing health services according to cantonal law, which is a prerequisite for VAT exemption under Art. 21 Abs. 2 Ziff. 3 MWSTG.
A-6229/2016 (Art. 35 Abs. 2 Bst. f und h MWSTV)
Osteopath Not VAT Exempt Without Professional Practice License
These provisions specify categories of health professionals, including physiotherapists and naturopaths (which are interpreted to include osteopaths), who may qualify for VAT exemption.
A-1529/2006 (Art. 35 Abs. 2 MWSTV)
Publisher VAT on Subscription Revenue Due Upon Invoicing
Allows for corrections to the taxable turnover in subsequent accounting periods for reduced considerations or reimbursements.
A-1386/2006 (Art. 35 Abs. 2 MWSTV)
Contract Price Reduction, Not Donation, for VAT Purposes
The court states that this provision cannot be applied because the amount received by the taxpayer corresponded to the agreed amount.
JAAC 70.10 (Art. 35 al. 2 OTVA)
Assignment of Related-Party Claims: Taxable Management Fees Reduced to Actual Sale Price
This article was considered relevant for reducing the taxable base due to the specific circumstances of the case, although its direct application was left open.
JAAC 69.127 (Art. 35 al. 2 OTVA)
WIR Currency Exchange Losses Not Deductible for VAT
Used to determine that losses from the subsequent use of WIR currency are not considered reductions in consideration.
JAAC 69.65 (Art. 35 al. 2 OTVA)
Casino VAT Dispute on Rental Income and Settlement Payment
Cited as the basis for the rule that the tax administration should only consider what the taxpayer has effectively received and that the taxpayer can deduct the difference between the agreed and received counter-performance from their turnover.