641.201
MWSTVOTVAOIVA
CH
CH
Art. 39 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Opzione per l’imposizione delle prestazioni escluse dall’imposta
OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 2: Oggetto dell’imposta
Art. 39 OIVA · Opzione per l’imposizione delle prestazioni escluse dall’imposta
L’opzione mediante dichiarazione nel rendiconto è esercitata nel medesimo periodo fiscale in cui è sorto il debito fiscale. Trascorso il termine di finalizzazione di cui all’articolo 72 capoverso 1 LIVA, non è più possibile esercitare l’opzione o rinunciare a un’opzione già esercitata.
Decisioni giudiziarie che applicano questa disposizione (12)
A-1557/2006 (Art. 39 Abs. 4 MWSTV)
VAT Group Member Not Liable for VAT on Co-ownership Payments Due to Lack of Proof
Cited for the refund of unduly levied tax plus interest.
A-1558/2006 (Art. 39 Abs. 4 MWSTV)
VAT Dispute: Due Diligence Services and Location of Supply
Cited in conjunction with Art. 48 Abs. 4 MWSTG for the payment of compensatory interest.
A-1463/2006 (Art. 48 Abs. 4 letzter Satz MWSTG bzw. Art. 39 Abs. 4 letzter Satz MWSTV i.V.m. Art. 1 Abs. 3 der Verordnung des EFD vom 20. Juni 2000 über die Verzugs- und Vergütungszinssätze)
Municipality v. Tax Authority: VAT on Advance Lease Payments and Statute of Limitations
Used to order the tax authority to pay interest on the refunded amount.
A-1576/2006 (Art. 39 Abs. 4 letzter Satz MWSTV)
Subsidiary Wins VAT Appeal Over Tax Authority's Service Valuation
The tax authority must pay interest on the reimbursement of unjustly claimed tax.
A-1538/2006 (Art. 39 Abs. 1 MWSTV)
Input Tax Recovery Denied for Expenses Incurred During Company Shutdown
This provision states that if deductible input taxes exceed the tax owed, the excess is paid out to the taxpayer. The court references it in the context of whether input tax credits are permissible, but it is not the direct ground for the final decision.
A-1385/2006 (Art. 39 Abs. 4 MWSTV)
Advance Payments for Energy Deliveries Not Taxable Loans
Cited for the payment of default interest on the unduly claimed tax amount.
A-1511/2006 (Art. 39 Abs. 4 MWSTV)
Non-taxable Capital Contributions for Foreign Services
Used to order the repayment of VAT plus default interest to the plaintiff.
JAAC 67.126 (Art. 39 Abs. 4 MWSTV)
Late Payment Interest for VAT Not Offsettable by Related Company Credits
Cited in relation to the interest on excess input tax refunds, drawing a parallel to the default interest.
JAAC 67.22 (Art. 39 Abs. 1 MWSTV)
VAT Credit Assignability Case
This provision is the basis for the court's decision that the excess of input tax is not assignable.
JAAC 64.82 (Art. 39 Abs. 1 MWSTV)
Taxpayer's Offset of Tax Surpluses Limited
Cited in relation to the payment of prior tax surpluses.
JAAC 64.82 (Art. 39 Abs. 3 MWSTV)
Taxpayer's Offset of Tax Surpluses Limited
Cited in conjunction with Art. 59 Abs. 1 Bst. a MWSTV to justify the refusal of offsetting a prior tax surplus.
JAAC 63.94 (Art. 39 Abs. 4 MWSTV)
Tax Relief on Stock During VAT Transition
This provision concerns the payment of interest on tax refunds.