641.201
MWSTVOTVAOIVA
CH
CH
Art. 4 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Fornitura in territorio svizzero di un bene proveniente dall’estero a partire da un deposito in territorio svizzero
OIVA; Titolo primo: Disposizioni generali
Art. 4 OIVA · Fornitura in territorio svizzero di un bene proveniente dall’estero a partire da un deposito in territorio svizzero
Nel caso in cui un bene sia trasferito dall’estero in un deposito in territorio svizzero per essere fornito a partire da tale deposito, il luogo della fornitura è considerato sito all’estero se il destinatario della fornitura e la controprestazione dovuta sono noti al momento del trasferimento dei beni in territorio svizzero e i beni sono in libera pratica doganale al momento della fornitura.
Decisioni giudiziarie che applicano questa disposizione (32)
A-1107/2008 (Art. 4 let. b OTVA)
Swiss VAT on Services: Invoicing Rules and Good Faith Principle Upheld
Cited for the taxation of services provided on Swiss territory.
A-1557/2006 (Art. 4 MWSTV)
VAT Group Member Not Liable for VAT on Co-ownership Payments Due to Lack of Proof
Cited in the reasoning to establish the principle of taxation based on exchange of services, but not explicitly in the dispositive orders.
A-1656/2006 (Art. 4 OTVA)
VAT Treatment of Commodity Futures and Foreign Branch Services
Used to define which transactions are subject to VAT, including the supply of services and the acquisition of services from abroad.
A-1645/2006 (Art. 4 Bst. a und b MWSTV)
Employer Association VAT Dispute over Member Contributions and Services
These provisions define taxable supplies of goods and services, forming the basis for determining what is subject to VAT.
A-1501/2006 (Art. 4 MWSTV)
Subsidiary VAT Liability for Management Services
This article defines that only supplies and services provided for consideration are subject to VAT.
A-1441/2006 (Art. 4 Bst. a MWSTV)
Export Subsidies and Input Tax Deduction
Defines taxable transactions as supplies of goods against consideration within the country.
A-1548/2006 (Art. 4 MWSTV)
Taxable Consideration for Services Rendered, Not Subsidies
Used to define the conditions for a taxable exchange of services, concluding that the payments constituted taxable consideration rather than a subsidy.
A-4896/2007 (Art. 4 Bst. a und b MWSTV)
Taxpayer Relies on VAT Exemption Assurance, But Only Prior to Correction
Cited to establish that services rendered in the country are subject to VAT.
A-1427/2006 (Art. 4 Bst. b MWSTV)
VAT Liability for Service Provider Actions
This provision defines taxable services, which is relevant for determining if the service provided was subject to VAT.
A-1457/2006 (Art. 5 Bst. a und b MWSTG, bzw. Art. 4 Bst. a und b MWSTV)
VAT on Rental Income from Capital Contributions Upheld
These provisions define what constitutes taxable services and deliveries under Swiss VAT law, forming the basis for taxing the exchange of services for consideration.
A-1388/2006 (Art. 4 MWSTV)
VAT on Leasing Transactions and Group VAT Assessment
Defines taxable supplies and services requiring consideration.
A-1395/2006 (Art. 4 Bst. a und b MWSTV)
VAT on Software Copyright Transfer and Non-Compete Clause
Defines the taxable transactions under VAT (supplies of goods and services).
A-1395/2006 (Art. 4 Bst. b MWSTV)
VAT on Software Copyright Transfer and Non-Compete Clause
Specifies that services rendered for consideration are subject to VAT.
A-1432/2006 (Art. 4 MWSTV)
Autonomous Public Service Taxable for VAT on Official Publications
Used to determine that the publication service and the administrative contribution are a taxable exchange of services in the sense of a performance exchange.
A-1638/2006 (Art. 4 Bst. b MWSTV)
Company's Managed Care Services Taxable Under VAT
Used to determine that the turnover generated by the plaintiff from its business activities with health insurers is subject to value added tax.