641.201
MWSTVOTVAOIVA
CH
CH
Art. 6 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Prestazioni di trasporto
OIVA; Titolo primo: Disposizioni generali
Art. 6 OIVA · Prestazioni di trasporto
Vi è prestazione di trasporto anche quando un mezzo di trasporto è messo a disposizione, con il personale addetto, per il trasporto.
Decisioni giudiziarie che applicano questa disposizione (14)
JAAC 66.57 (Art. 6 Abs. 1 MWSTV)
VAT on Sponsorship and Cultural Event Tickets
Defines that VAT applies to services.
JAAC 66.57 (Art. 6 Abs. 2 Bst. a MWSTV)
VAT on Sponsorship and Cultural Event Tickets
Includes the transfer of intangible rights within the scope of services subject to VAT.
A-1107/2008 (Art. 6 al. 1 OTVA)
Swiss VAT on Services: Invoicing Rules and Good Faith Principle Upheld
Cited for the definition of a service.
A-4896/2007 (Art. 6 Abs. 1 MWSTV)
Taxpayer Relies on VAT Exemption Assurance, But Only Prior to Correction
Used to define a service as any performance that is not the delivery of an object.
A-1457/2006 (Art. 7 Abs. 1 MWSTG, bzw. Art. 6 Abs. 1 MWSTV)
VAT on Rental Income from Capital Contributions Upheld
These provisions define 'service' for VAT purposes, clarifying that any performance that is not a delivery of goods is considered a service.
A-1395/2006 (Art. 6 Abs. 2 MWSTV)
VAT on Software Copyright Transfer and Non-Compete Clause
Includes the transfer of intangible values and rights and the omission of an act as taxable services.
A-1440/2006 (Art. 6 Abs. 1 MWSTV)
Public Entity's Administrative Services Taxable Under VAT
The court determines that the appellant provided a service to K. that is subject to VAT.
JAAC 69.108 (Art. 6 al. 1 OTVA)
VAT on Artificial Groundwater Replenishment and Foreign State Relations
This provision defines 'service' (prestation de services) in the context of VAT, differentiating it from the delivery of goods.
JAAC 69.62 (Art. 6 Abs. 1 MWSTV)
Staff Leasing as Taxable Service
This provision defines what constitutes a service for VAT purposes, and the court applied it to determine that the personnel placement was a taxable service.
JAAC 67.20 (Art. 6 MWSTV)
VAT Exemption for Nursing Home Services and Mixed Activity Calculation
Cited in relation to the taxable base for VAT.
JAAC 66.42 (Art. 6 al. 1 OTVA)
Secret Partnership Profit Share Not Subject to VAT
Cited to define services as any performance that does not constitute the supply of goods.
JAAC 66.11 (Art. 6 Abs. 1 MWSTV)
Employer's Services to Insurance Company Subject to VAT
Cited to establish that the appellant's activities constituted a service provided to the insurer.
JAAC 63.24 (Art. 6 Abs. 1 MWSTV)
Holiday Rental Intermediary Not Direct Representative for VAT
Used to determine that a taxable service was provided at 6.5%.
JAAC 63.49 (Art. 6 Abs. 1 MWSTV)
Cross-border Rental of Goods as Import under Swiss VAT Law
Defines services as any performance that is not a supply of goods.