641.201 MWSTVOTVAOIVA

CH

Art. 40 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA)

OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 2: Oggetto dell’imposta

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Art. 40 OIVA

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Decisioni giudiziarie che applicano questa disposizione (7)

A-258/2007 (Art. 40 al. 1 OTVA)

International Humanitarian Organization v. Tax Authority: VAT Refund Prescription Period Calculation

Mentioned as a comparable provision regarding the commencement and prescription of tax claims.

A-1463/2006 (Art. 40 Abs. 1 MWSTV)

Municipality v. Tax Authority: VAT on Advance Lease Payments and Statute of Limitations

Used to determine that the tax claim had expired.

A-1545/2006 (Art. 40 Abs. 1 MWSTV)

Erotic Establishment Operators Liable for Sex Workers' VAT

Establishes the five-year statute of limitations for VAT claims.

A-1545/2006 (Art. 40 Abs. 2 MWSTV)

Erotic Establishment Operators Liable for Sex Workers' VAT

States that the statute of limitations is interrupted by any demand for payment.

A-1427/2006 (Art. 40 Abs. 2 MWSTV)

VAT Liability for Service Provider Actions

This provision relates to the interruption of the statute of limitations by any demand for payment, which is relevant for the timeliness of the tax claim.

JAAC 69.109 (Art. 40 OIVA)

Taxpayer Fails to Prove VAT Estimation Incorrect, Statute of Limitations Interrupted

The court found that the statute of limitations had been interrupted by the tax authorities' actions and had not expired.

JAAC 68.126 (Art. 40 MWSTV)

Business Owner Liable for VAT on Holiday Apartment Rental Income

Cited for the five-year statute of limitations for VAT.