zsis) - Center for Swiss and International Tax Law

Relocation of businesses, functions and assets for profit tax purposes under VAT law

Within the framework of the STAF, a legal basis for the recording of cross-border inbound and outbound relocations of operations, functions and assets has been created at the federal, cantonal and municipal level. The question arises as to how such relocations should be treated for VAT purposes. The treatment is particularly relevant for inbound relocations in industries with a reduced input tax rate. As an outflow of the "dual entity" approach, relocations within the same legal entity between headquarters and permanent establishment are of interest.

Data as a value added tax payment?

In the course of ongoing digitisation, more and more business models are being established in which the user receives the service free of charge at first glance. However, a precise analysis shows that in order to do so, the user must provide user and usage data as well as content. This paper examines whether, from the point of view of Swiss VAT, such data qualifies qualitatively and quantitatively as a fee under Art. 3 lit. f and 24 para. 1 MWSTG and thus constitutes a taxable service.

The principle of investigation as a challenge to fully automated procedures

Since 1 January 2017, Germany has had the option of taxing without any human intervention, i.e. fully automatically. This is contrasted with the legislative project to introduce the possibility of fully automated assessment of customs duties, certain commercial transport taxes and the performance-related heavy vehicle tax in Switzerland. The article examines the possibilities and limits of full automation in largely standardized procedures.

Numérisation de la procédure de perception de la TVA par devant l'Administration fédérale des contributions

The TVA is an original description of the strategy of the Federal Council's concern for cyberadministration with regard to the TVA Compass and the company identification number. The use of the electronic décompte a récemment franchise a cap important a dépassant la barre des 50% en janvier 2020. the offre de l'Administration fédérale des contributions (AFC) in the domain is a constant evolution. The non-respect of the form of the décompte prescrites of the AFC has led to a taxation by estimation. The remise de décompte sous forme électronique soulève chez les mandataires des questions lies à la procédure pénale fiscale. L'AFC publishes information on the subject. The assujettis will now return to the formal electronic system for the field of electrical engineering for the field of the écrits that the procédure fiscale and the procédure pénale fiscale of the AFC. Cette voie n'est que très marginalement utilisée en pratique. The transition provides a perception of the TVA's development in the nécessite of the legislative adaptations. Celles-ci sont prévues dans le cadre de la future loi sur les procédures électroniques en matière d'impôts et dans celle sur les forms de collaboration dans le domaine des prestations numériques des autorités.