641.201 MWSTVOTVAOIVA

CH

Art. 76 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA)

OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 6: Determinazione e nascita del credito fiscale

Apri la fonte ufficiale Atto completo (194 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 76 OIVA

← Art. 75 OIVA Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Territorio nazionale svizzero Art. 76a OIVA →

Decisioni giudiziarie che applicano questa disposizione (10)

A-1714/2006 (Art. 76 Abs. 1 MWSTV)

Import Tax Interest Dispute Denied Due to Lack of Legal Basis

The court determined that the provisions for the remission of import VAT applied, but found that the conditions for remission were not met.

A-1676/2006 (Art. 76 Abs. 1 Bst. c MWSTV)

Import Duties and Taxes on Undisclosed Dogs Upheld

Cited as the basis for refusing the VAT remission, referencing the principles of customs duty remission regarding special circumstances.

JAAC 67.24 (Art. 76 Abs. 2 MWSTV)

Insolvency Tax Remission Limited Due to Importer Negligence

This provision designates the authority competent for decisions regarding tax remission.

JAAC 67.24 (Art. 76 al. 1 Bst. d MWSTV)

Insolvency Tax Remission Limited Due to Importer Negligence

This provision was used to determine the conditions under which import tax can be remitted.

JAAC 67.24 (Art. 76 al. 1 let. d OTVA)

Insolvency Tax Remission Limited Due to Importer Negligence

This provision was used to determine the conditions under which import tax can be remitted.

JAAC 67.24 (Art. 76 al. 2 OTVA)

Insolvency Tax Remission Limited Due to Importer Negligence

This provision designates the authority competent for decisions regarding tax remission.

JAAC 67.24 (Art. 76 cpv. 1 lett. d OIVA)

Insolvency Tax Remission Limited Due to Importer Negligence

This provision was used to determine the conditions under which import tax can be remitted.

JAAC 67.24 (Art. 76 cpv. 2 OIVA)

Insolvency Tax Remission Limited Due to Importer Negligence

This provision designates the authority competent for decisions regarding tax remission.

JAAC 66.44 (Art. 76 MWSTV)

Swiss Automobile Tax and Free Trade Agreement

This article outlines grounds for VAT remission, which the court found were not met in this case.

JAAC 63.81 (Art. 76 Abs. 1 Bst. d MWSTV)

Transport Company v. Commissioner of Inland Revenue (VAT Refund for Insolvent Importer)

This provision is the legal basis for the tax remission of value added tax on the import of goods, and its interpretation regarding the tax liability of the importer is central to the decision.