641.201 MWSTVOTVAOIVA

CH

Art. 85 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

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Art. 85 OIVA

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Decisioni giudiziarie che applicano questa disposizione (5)

BGE 123 II 433 (Art. 85 MWSTV)

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

Held inapplicable to leased goods, as they qualify as business assets, not resale goods or raw materials eligible for relief.

JAAC 65.60 (art. 85 al. 1 OTVA de 1994)

VAT Transitional Provisions and Tax Relief on Merchandise Stocks Constitutionality Upheld

This provision governs the tax relief on goods stocks when transitioning from the old turnover tax to VAT, and its constitutionality is confirmed.

JAAC 65.60 (art. 85 al. 2 OTVA de 1994)

VAT Transitional Provisions and Tax Relief on Merchandise Stocks Constitutionality Upheld

This provision, in conjunction with art. 47 al. 3 OTVA de 1994, allows for a flat-rate calculation of the turnover tax on stocks, and its constitutionality is upheld.

JAAC 63.94 (Art. 85 al. 1 MWSTV)

Tax Relief on Stock During VAT Transition

This provision regulates the tax relief on goods in stock during the transition from the turnover tax to the value added tax.

VPB 94-3118 (Artikel 85 MWStV)

Federal Council Clarifies VAT Application in Agriculture

Cited to explain the conditions under which input tax can be deducted.