641.201
MWSTVOTVAOIVA
CH
CH
Art. 57 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA)
OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 4: Emissione della fattura e dichiarazione fiscale
Art. 57 OIVA
Gli scontrini di cassa relativi a importi sino a 400 franchi non devono necessariamente contenere indicazioni sul destinatario della prestazione. Tali scontrini di cassa non danno diritto alla restituzione dell’imposta nell’ambito della procedura di rimborso.
Decisioni giudiziarie che applicano questa disposizione (5)
JAAC 67.53 (Art. 57 Abs. 3 MWSTV)
VAT Deductions, Late Payment Interest, and Debt Enforcement
Cited as the legal basis for the ESTV's competence to lift the objection, as well as being a provision that has been legally regulated in conjunction with the introduction of the administrative route in Art. 79 para. 1 SchKG.
JAAC 67.54 (Art. 57 Abs. 3 MWSTV)
Taxpayer Appeal Against Estimated VAT Assessment Denied Due to Insufficient Justification
Cited regarding the confirmation of the lifting of the objection to the debt enforcement.
JAAC 65.58 (Art. 57 Abs. 3 MWSTV von 1994)
Tax Authority's Debt Allocation Upheld in VAT Dispute
Cited as the basis for the tax authority's competence to lift objections in decisions and appeal decisions.
JAAC 64.83 (Art. 57 Abs. 3 MWSTV)
Taxpayer's Burden to Prove Incorrect Tax Assessment
Cited to confirm the cancellation of objections in debt enforcement proceedings.
14.1998.144 · ti (Art. 57 cpv. 4 OIVA)
Appeal Against Rejection of Opposition to VAT Enforcement Order Based on Final Administrative Decision
Cited alongside Art. 80/81 LEF to establish that the administrative decision on VAT is equivalent to an enforceable judicial decision for the purpose of definitive opposition rejection.