641.201 MWSTVOTVAOIVA

CH

Art. 84 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Rendiconto secondo il metodo delle aliquote saldo

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

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Art. 84 OIVA · Rendiconto secondo il metodo delle aliquote saldo

I contribuenti devono conteggiare le loro attività alle aliquote saldo autorizzate dall’AFC.

Se cessa o inizia un’attività o le quote di cifra d’affari delle attività cambiano a tal punto da rendere necessaria una nuova attribuzione delle aliquote saldo, il contribuente deve mettersi in contatto con l’AFC.

I contribuenti ai quali sono state concesse più aliquote saldo devono contabilizzare separatamente i proventi afferenti a ognuna di queste aliquote saldo.

← Art. 83 OIVA Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Territorio nazionale svizzero Art. 85 OIVA →

Decisioni giudiziarie che applicano questa disposizione (18)

JAAC 69.12 (Art. 84 al. 1 OTVA)

VAT Exemption Thresholds and Transitional Provisions

This article specifies that the new law applies to operations carried out from the ordinance's entry into force, with exceptions provided by transitional regulations.

BGE 123 II 433 (Art. 84 Abs. 4 und 6 MWSTV)

Transitional taxation of pre-1995 leasing contracts: cumulative old turnover tax and new VAT without input tax credit

Applied to subject leasing fees and sales of leased goods from January 1, 1995, to VAT under the new law, with no relief for the old turnover tax.

A-1395/2006 (Art. 84 Abs. 1 MWSTV)

VAT on Software Copyright Transfer and Non-Compete Clause

Defines the scope of application of the new law for transactions after its entry into force.

A-1395/2006 (Art. 84 Abs. 4 MWSTV)

VAT on Software Copyright Transfer and Non-Compete Clause

Governs the transitional rules for payments received before the new ordinance takes effect.

JAAC 70.77 (Art. 84 Abs. 3 Satz 3 MWSTV)

Cooperative Liable for VAT on Advance Disposal Fees

Applied to tax prepayments received before the VAT law came into effect for deliveries and services provided after its entry into force.

JAAC 70.77 (Art. 84 Abs. 4 MWSTV)

Cooperative Liable for VAT on Advance Disposal Fees

Applied to tax services partially rendered before and after the entry into force of the VAT law, taxing the portion provided after the entry into force under the new law.

JAAC 70.8 (Art. 84 cpv. 2 OIVA)

VAT Liability for Combined Business Turnover

This provision states that for determining the start of tax liability, the turnover of the previous year must be considered. This was used to establish that the decisive turnover for 1994 exceeded CHF 75,000.

JAAC 69.110 (Art. 84 al. 4 OIVA)

Transition to VAT: Services Partially Completed and Procedural Costs

The court confirmed the tax authority's practice regarding the transition from the old turnover tax to VAT, specifically concerning services partially performed before the VAT introduction but invoiced later, by referring to this article.

JAAC 69.42 (Art. 84 Abs. 4 MWSTV)

VAT Law and Retroactivity: Constitutional Challenge Dismissed

Cited as the basis for the regulation requiring the booking of services performed before the transition to the new VAT system.

JAAC 69.14 (Art. 84 al. 4 OTVA)

Tax Treatment of Partially Rendered Services and Vacation Pay Accruals

This provision governs the transitional law concerning services invoiced after the system change, and its application was central to determining tax liability.

JAAC 67.83 (Art. 84 al. 4 MWSTV)

VAT Partial Performance and Transition Period Procedural Costs

Used to determine which law (VAT or turnover tax) applies to partial performance during the transition period.

FI.2000.0017 · vd (Art. 84 al. 8 OTVA)

Property Owner Challenge to Municipal Utility Taxes and TVA Assessment

Cited in the reasoning regarding the transitional application of the TVA ordinance to pre-existing taxes.

JAAC 65.23 (Art. 84 Abs. 4 MWSTV)

VAT Transition Rule Constitutionality Upheld

This provision sets the conditions for applying the old law to services invoiced after the system change, specifically requiring performance before the change and booking by December 31, 1994.

JAAC 63.92 (Art. 84 Abs. 2 MWSTV)

Recruitment Training Service Taxability and Turnover-Based Tax Liability Determination

Used as transitional law to determine tax liability at the start of 1995 based on previous year's turnover.

JAAC 63.49 (Art. 84 Abs. 1 MWSTV)

Cross-border Rental of Goods as Import under Swiss VAT Law

Used to determine the applicable law for the import of goods based on the date of provisional or definitive clearance.