641.201
MWSTVOTVAOIVA
CH
CH
Art. 53 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Preparazione sul posto e servizio presso il cliente
OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 3: Base di calcolo e aliquote d’imposta
Art. 53 OIVA · Preparazione sul posto e servizio presso il cliente
Sono considerati preparazione segnatamente il fatto di cuocere, riscaldare, frullare, preparare o mescolare derrate alimentari . Non è considerato preparazione il semplice mantenimento della temperatura di derrate alimentari pronte per il consumo.
Per servizio s’intende segnatamente il fatto di servire i prodotti commestibili nei piatti, preparare buffet freddi e caldi, versare le bevande nei bicchieri, apparecchiare e sparecchiare i tavoli, servire gli ospiti, nonché la direzione e la sorveglianza del personale di servizio, la gestione e il rifornimento dei buffet a libero servizio.
Decisioni giudiziarie che applicano questa disposizione (11)
A-1425/2006 (Art. 53 der Verordnung vom 22. Juni 1994 über die Mehrwertsteuer (MWSTV))
Tax Authority's Valuation of Intra-Group Management Services Upheld
This provision was used to establish the jurisdiction of the Federal Administrative Court regarding appeals against decisions of the ESTV.
A-1500/2006 (Art. 53 MWSTV)
Company's Legitimate Expectation of Reduced Tax Rate for "Aufbaupräparat" Upheld
Cited in conjunction with Art. 33 Bst. d VGG for the admissibility of the appeal concerning turnover until December 31, 2000.
A-1395/2006 (Art. 53 MWSTV)
VAT on Software Copyright Transfer and Non-Compete Clause
Confirms the court's jurisdiction for the case.
A-1341/2006 (Art. 53 der Verordnung über die Mehrwertsteuer vom 22. Juni 1994 (MWSTV))
Company Denied Input VAT Deduction on Construction Services Rendered to Partnership
Cited as the law governing appeals against decisions of the ESTV concerning value added tax.
JAAC 69.109 (Art. 53 OIVA)
Taxpayer Fails to Prove VAT Estimation Incorrect, Statute of Limitations Interrupted
Confirmed the commission's jurisdiction in the matter.
JAAC 69.13 (Art. 53 OIVA)
Taxpayer's Unreserved Payment Binds Them to Supplementary Assessment
Cited as the legal basis for appealing decisions on claims to the Federal Administrative Court.
JAAC 68.58 (Art. 53 OTVA)
Retroactive VAT Registration and Taxpayer Liability
This provision, in conjunction with Art. 71a al. 1 PA, defines the appeal period for decisions made by the AFC, establishing the timeliness of the appeal.
JAAC 68.22 (Art. 53 OTVA)
VAT Cash Basis Accounting: Business Failed to Comply with Record-Keeping Requirements
Cited as the procedural rule allowing appeals against decisions on reclamation to the Federal Administrative Court.
JAAC 67.124 (Art. 53 MWSTV)
Florist VAT Assessment Upheld: Reduced Rate Misapplication and Good Faith Defense Denied
Cited in relation to the appeal procedure to the SRK.
JAAC 66.12 (Art. 53 MWSTV)
Tax Group Taxation and Simplified Accounting: Discretion of Tax Administration
It is cited in conjunction with Art. 71a Abs. 1 VwVG to establish the jurisdiction of the SRK.
JAAC 65.109 (Art. 53 MWSTV)
VAT on Tourist Taxes: Separate Invoicing Required
This provision, in conjunction with VwVG, grants the Federal Tax Appeals Commission the authority to hear the case.