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.
Default and refund interest for value added tax from 1 January 2021
Due to the coronavirus measures, between 20 March 2020 and 31 December 2020, the default interest rate for all VAT receivables was 0%, including those that arose before 20 March 2020.
FTA refunded VAT credits during the Corona pandemic quickly
During the Corona Pandemic, 470 applications for early reimbursement of VAT credits have been received by the FTA so far. Applications amounting to CHF 235 million have been processed and paid out to companies within one to seven days.
Online invoicing of VAT becomes standard
The Swiss Federal Tax Administration (FTA) continues to expand its online applications. The announced switch from paper invoicing to online invoicing will take place on 1 January 2021.
Federal Council opens consultation procedure on the partial revision of the VAT Act and the VAT Ordinance
At its meeting on 19 June 2020, the Federal Council opened the consultation procedure on the partial revision of the Value Added Tax Act (MWSTG) and the Value Added Tax Ordinance (MWSTV). Against the background of the further development of VAT in the digitalised and globalised economy, it proposes, among other things, comprehensive taxation of mail order platforms and simplification of invoicing for SMEs. The proposal also implements other parliamentary proposals.
National Council rejects amendment of the Customs Tariff Act
In its session of 4 June 2020, the National Council rejected the amendment of the Customs Tariff Act (abolition of industrial tariffs).
Council of States approves regulation of VAT refund
At its meeting on 3 June 2020, the Council of States approved the regulation of VAT refunds.
FTA publishes 2019 activity report
The Federal Tax Administration (FTA) published its 2019 Activity Report on 17 April 2020.
FTA publishes measures and circulars due to coronavirus
The Federal Tax Administration (FTA) published measures due to the coronavirus on 26 March 2020, referring to the package of measures adopted by the Federal Council (see our contribution of 21 March 2020). Furthermore, on 24 March 2020 it issued a corresponding circular concerning payment relief for direct federal tax.
Financial developments and impact of the FIDLEG/FINIG
Workshop on the occasion of the ISIS) seminar of 24 September 2020 entitled "Value Added Tax. Current. Compact. Interdisciplinary."
Effects from current case law and administrative practice
Workshop on the occasion of the ISIS) seminar of 24 September 2020 entitled "Value Added Tax. Current. Compact. Interdisciplinary."