641.201
MWSTVOTVAOIVA
CH
CH
Art. 48 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Tasse cantonali a favore dei fondi di approvvigionamento idrico, di trattamento delle acque di scarico e di smaltimento dei rifiuti
OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 3: Base di calcolo e aliquote d’imposta
Art. 48 OIVA · Tasse cantonali a favore dei fondi di approvvigionamento idrico, di trattamento delle acque di scarico e di smaltimento dei rifiuti
L’AFC fissa per ogni fondo l’entità delle percentuali di deduzione applicabile alle singole aziende affiliate.
L’AFC tiene conto del fatto che: a. il fondo non riversa tutte le tasse incassate; e b. gli acquirenti contribuenti hanno dedotto interamente a titolo d’imposta precedente l’imposta loro fatturata sulle prestazioni di servizi di smaltimento e sulle forniture di acqua.
Decisioni giudiziarie che applicano questa disposizione (29)
JAAC 66.57 (Art. 48 MWSTV)
VAT on Sponsorship and Cultural Event Tickets
Allows the tax administration to estimate the taxable portion when the taxpayer fails to properly allocate mixed supplies.
A-1337/2007 (Art. 48 MWSTV)
Cosmetic Sales Business Owner vs. Tax Authority: VAT on Undeclared Steroid Sales
Cited as the legal basis for the tax authority to conduct an estimation (Ermessenseinschätzung) when accounting records are incomplete or absent.
A-6552/2007 (art. 48 OTVA)
Taxi Driver's Appeal Dismissed Due to Inadequate Records
Cited as the legal basis for the Federal Tax Administration to proceed by estimation when accounting documents are missing or incomplete.
A-3503/2007 (art. 48 OIVA)
Federal Administrative Court Annuls VAT Assessment Due to Insufficient Justification
Used as the legal basis for carrying out an official assessment when accounting documents are missing or incomplete, or when the data presented by the taxpayer clearly does not correspond to reality.
A-1425/2006 (Art. 48 MWSTV)
Tax Authority's Valuation of Intra-Group Management Services Upheld
This provision was used to justify the tax authority's ability to estimate tax amounts when the taxpayer has not met their obligations.
A-1501/2006 (Art. 48 MWSTV)
Subsidiary VAT Liability for Management Services
This article grants the tax authority the power to assess tax based on discretion when the taxpayer fails to meet their obligations.
A-1518/2006 (Art. 48 MWSTV)
VAT on Intra-Group Services: Estimation Method Upheld, Interest Calculation Modified
Provides the legal basis for tax assessments by estimation when obligations are not met.
A-1549/2006 (Art. 48 MWSTV)
Tax Authority's VAT Assessment Upheld Due to Inadequate Bookkeeping and Undivided Enterprise Revenue
Basis for the tax authority to make an assessment based on discretion when records are incomplete or inaccurate.
A-1545/2006 (Art. 48 MWSTV)
Erotic Establishment Operators Liable for Sex Workers' VAT
Grants the tax authority the right to estimate tax when the taxpayer fails to meet their obligations.
A-1406/2006 (Art. 48 MWSTV)
Taxpayer's Inadequate Bookkeeping Justifies VAT Assessment
Used to justify the tax authority's right to estimate taxable turnover due to insufficient or missing records or obviously incorrect results.
A-1531/2006 (Art. 48 MWSTV)
Tax Authority's Estimated Assessment Upheld Due to Unrecorded Sales
The provision under which the tax authority is authorized to make an assessment based on discretion when accounting records are missing or incomplete, or when the declared results do not align with the actual facts.
A-1457/2006 (Art. 60 MWSTG bzw. Art. 48 MWSTV)
VAT on Rental Income from Capital Contributions Upheld
These provisions allow the tax authority to estimate taxable income when records are incomplete or inconsistent with reality, which was the basis for the ESTV's calculation.
A-1388/2006 (Art. 48 MWSTV)
VAT on Leasing Transactions and Group VAT Assessment
Allows for estimated tax assessments when records are insufficient or inaccurate.
A-1454/2006 (Art. 48 MWSTV)
Tax Authority's VAT Reassessment Overturned, Partial Input Tax Deduction Denied
The court used this article to determine if the tax administration was justified in making an estimation assessment due to insufficient records or obvious discrepancies between reported results and actual facts.
A-1484/2006 (Art. 48 OTVA)
Tax Authority's Estimated Assessment Upheld Despite Lost Records
This provision is cited as the legal basis for the tax authority's right to proceed with a tax assessment by estimation when accounting documents are missing or incomplete.