Art. 8 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA)

JAAC 67.18 (Art. 8 al. 2 let. a OTVA)

VAT on Self-Supplied Construction Services for Housing Cooperative

This provision is the primary legal basis for classifying the construction of the property as a self-supply subject to VAT.

A-2567/2020 (Art. 8 Abs. 1 MWSTV)

Swiss VAT Refund Denied Due to Insufficient Corporate Certificate, Remanded for Verification

Cited in relation to foreign companies not being registered for VAT in Switzerland.

A-5069/2016 (Art. 8 Abs. 1 MWSTV)

Investment Company's Share Introduction Service Not Tax-Exempt Financial Intermediation

This provision defines the conditions for Inland connection for tax purposes, relevant to determining tax liability.

A-1564/2006 (Art. 8 Abs. 2 Bst. a MWSTV)

VAT on Apartment Buildings: Taxable Supply vs. Self-Consumption

This provision defines self-consumption for construction work performed on one's own behalf, which is the main legal basis for deeming the construction on plot No. 6... as taxable self-consumption.

A-1370/2006 (Art. 8 Abs. 2 MWSTV)

Residential Construction Partnership VAT Dispute

Used to determine the existence of taxable self-consumption.

A-1420/2006 (Art. 8 Abs. 2 Bst. b MWSTV)

Sports Club's Labor Contributions Not Subject to VAT as Self-Consumption

This provision is the legal basis for the taxation of self-consumption of construction works for purposes exempt from VAT, which was the core issue in the appeal.

A-1410/2006 (Art. 8 Abs. 1 Bst. d MWSTV)

Tax Authority v. Taxpayer: Self-Consumption VAT on Cessation of Business

This provision is the legal basis for the assessment of value-added tax on own consumption when a taxable activity is abandoned.

A-1348/2006 (Art. 8 Abs. 1 Bst. d MWSTV)

VAT on Deemed Self-Consumption of Assets and Debts After Cessation of Business

Cited as the legal basis for the assessment of value-added tax on own consumption upon termination of the taxable activity.

JAAC 70.6 (Art. 8 Abs. 2 MWSTV)

VAT on Dissolved Partnerships and Construction Self-Supply

This provision was used to establish that construction interest constitutes a cost element within the scope of self-consumption in the building trades.

JAAC 69.37 (Art. 8 al. 1 let. d OTVA)

VAT on Self-Supply for Ceased Taxable Activities

Used to determine that self-supply tax must be collected upon cessation of a taxable activity, specifically concerning stock and investment goods.

JAAC 68.125 (Art. 8 al. 2 let. a OTVA)

Golf Club's Self-Supply Maintenance Subject to VAT

Used to qualify the cleaning and maintenance work on golf facilities performed by the club's own personnel as 'works on constructions' for self-supply purposes, particularly when these works are for taxable operations.

JAAC 68.125 (Art. 8 al. 2 let. b OTVA)

Golf Club's Self-Supply Maintenance Subject to VAT

Used to qualify the cleaning and maintenance work on golf facilities performed by the club's own personnel as 'works on constructions' for self-supply purposes, particularly when these works are for activities excluded from the scope of tax.

JAAC 67.82 (Art. 8 al. 1 let. a OTVA)

VAT on Construction Costs: Tax Base Calculation

This provision was used to determine that the self-supply of premises used for taxable purposes before being made available free of charge to a third party is taxable, rather than under a different provision.

JAAC 67.82 (Art. 8 al. 2 let. a OTVA)

VAT on Construction Costs: Tax Base Calculation

This provision was discussed and ultimately deemed not applicable to the case regarding the taxability of construction work on premises.

JAAC 67.121 (Art. 8 Abs. 2 Bst. b MWSTV)

Golf Club's Course Maintenance Subject to Self-Supply VAT

This provision was used to determine that the maintenance work on the golf course constitutes self-supply subject to VAT because the work was performed on constructions for an activity excluded from taxation.