641.201
MWSTVOTVAOIVA
CH
CH
Art. 5 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Stabilimento d’impresa
OIVA; Titolo primo: Disposizioni generali
Art. 5 OIVA · Stabilimento d’impresa
Per stabilimento d’impresa s’intende una sede fissa d’affari o di lavoro con la quale si svolge, in tutto o in parte, l’attività di un’impresa.
Sono considerati stabilimenti d’impresa segnatamente: a. le succursali; b. le officine; c. i laboratori; d. gli uffici di acquisto o di vendita; e. le rappresentanze permanenti; f. le miniere e ogni altro luogo di estrazione di risorse naturali; g. i cantieri di costruzione o di montaggio la cui durata è di almeno 12 mesi; h. i fondi adibiti a scopi agricoli, pastorizi o forestali.
Non sono considerati stabilimenti d’impresa segnatamente: a. i depositi utilizzati esclusivamente a scopo di distribuzione; b. i mezzi di trasporto utilizzati conformemente al loro scopo originario; c. gli uffici d’informazione, di rappresentanza o pubblicitari di imprese autorizzate esclusivamente a svolgere le relative attività ausiliarie.
Decisioni giudiziarie che applicano questa disposizione (26)
A-2618/2024 (art. 5 al. 1 OTVA)
Financial Group Not Liable for Acquisition Tax on Foreign Entity's Services
Cited to define 'établissement stable' which was central to determining if the entity in X._______ was a distinct taxable entity for Swiss VAT purposes.
A-2618/2024 (art. 5 al. 3 let. c OTVA)
Financial Group Not Liable for Acquisition Tax on Foreign Entity's Services
Cited to define what does not constitute a permanent establishment, specifically 'bureaux d’information, de représentation et de publicité de l’entreprise pouvant exercer uniquement des activités auxiliaires ad hoc', which was used to classify the entity in X._______ as a representative office.
A-149/2023 (Art. 5 OTVA)
Swiss Company v. Tax Authorities: VAT on Outsourced Services
Defines what constitutes a permanent establishment, which is relevant for determining tax liability.
A-3574/2013 (Art. 5 OIVA)
Swiss Branch VAT Status and Service Taxability
Cited to define what constitutes a permanent establishment for VAT purposes.
A-1107/2008 (Art. 5 OTVA)
Swiss VAT on Services: Invoicing Rules and Good Faith Principle Upheld
Cited for the definition of a supply of goods.
A-1564/2006 (Art. 5 Abs. 2 Bst. a MWSTV)
VAT on Apartment Buildings: Taxable Supply vs. Self-Consumption
This provision defines a supply in the context of construction work performed for a third party, which is the main legal basis for deeming the construction on plot No. 2... as a taxable supply.
A-1656/2006 (Art. 5 al. 1 OTVA)
VAT Treatment of Commodity Futures and Foreign Branch Services
Used to define what constitutes a delivery of goods for VAT purposes.
A-1395/2006 (Art. 5 Abs. 1 und 2 MWSTV)
VAT on Software Copyright Transfer and Non-Compete Clause
Defines when a service is considered to have been rendered and when the recipient can dispose of it.
A-1395/2006 (Art. 5 MWSTV)
VAT on Software Copyright Transfer and Non-Compete Clause
Defines when a supply is considered to have been rendered under the new VAT law, mirroring Art. 15 WUB.
JAAC 70.57 (Art. 5 Abs. 1 MWSTV)
Carnival Badge Sale Not a Taxable Cultural Admission
This provision defines what constitutes a delivery of goods, which is relevant for classifying the sale of carnival badges.
JAAC 69.108 (Art. 5 al. 1 OTVA)
VAT on Artificial Groundwater Replenishment and Foreign State Relations
This provision defines when a 'delivery' occurs in terms of the economic disposal of a good.
JAAC 69.108 (Art. 5 al. 2 let. a OTVA)
VAT on Artificial Groundwater Replenishment and Foreign State Relations
This provision defines 'delivery' (livraison) in the context of VAT, which is relevant for determining the nature of the service provided.
JAAC 69.108 (Art. 5 al. 3 OTVA)
VAT on Artificial Groundwater Replenishment and Foreign State Relations
This provision defines what constitutes 'goods' for VAT purposes, including movable and immovable property and electricity, gas, heat, cold, and similar items.
JAAC 69.63 (Art. 5 al. 2 let. b OTVA)
Taxable Supply of Slot Machines: Revenue Share Not a Partnership
Used to establish that the provision of slot machines to the casino constitutes a taxable supply of goods.
JAAC 69.64 (Art. 5 Abs. 1 MWSTV)
Customs Documents Sufficient for VAT Export Exemption, but Taxpayer Must Prove Export
Defines a supply as the transfer of economic power to dispose of an item.