Sale of own shares - a service within the meaning of the VAT Act?
In its ruling 2C_891/2020 of 5 October 2021, the Federal Supreme Court upheld the Federal Administrative Court and decided, contrary to administrative practice, that the sale of treasury shares does not constitute a supply of services within the meaning of Art. 18 para. 1 VAT Act and is therefore outside the scope of application of VAT. This article is a brief analysis of the Federal Supreme Court's decision.
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.
.jpg)
.jpg)
Specialised information concerning the levy on radio and television "Associations of autonomous community services
According to the Federal Tax Administration's (FTA) communication of 17 February 2020, autonomous departments of the same community may merge to form a single tax entity.
FTA publishes information on representative liability
On 10 February 2020, the Federal Tax Administration (FTA) published information on the liability of representatives for VAT.
Switzerland and Italy reach agreement on Campione d'Italia
At its meeting on 20 December 2019, the Federal Council approved the exchange of notes between Switzerland and Italy on the change in the customs status of the Italian enclave of Campione d'Italia.
Switzerland and the Principality of Liechtenstein adapt their VAT agreement
VAT controls on Swiss taxable persons may in future also be carried out in Liechtenstein and vice versa.
Federal Council adopts dispatch on the reimbursement of unlawfully levied VAT on Billag fees
At its meeting on 27 November 2019, the Federal Council adopted the dispatch for a new Federal Act on the flat-rate remuneration of unlawfully levied value-added tax on reception fees for radio and television.
Motion: Parallelism between the limitation rule for VAT and that for withholding tax and stamp duty
The Council of States rejected a motion concerning the parallelism between the statute of limitations rule for VAT and that for withholding tax and stamp duties.
Motion: value added tax. Half-yearly settlement also for the effective settlement method
The National Council has adopted a motion which provides for a half-yearly accounting for the effective accounting method for VAT.
Clarification of legal information and preliminary tax assessments (tax rulings)
On 29 April 2019, the Federal Tax Administration (FTA) published details of the code of conduct for the provision of legal information and rulings in the areas of value added tax and corporate tax for radio and TV as well as tax rulings for direct federal tax, withholding tax and stamp duties.
.jpg)
Update on value added tax
Workshop by Roger Rohner and Ralf Imstepf on the occasion of the ISIS) seminar on June 3 - 4, 2024 entitled "Update on VAT"
VAT pitfalls with trusts and foundations
Workshop on "VAT pitfalls with trusts and foundations" by Isabelle Homberger Gut on the occasion of the ISIS seminar "Structuring private wealth by means of trusts or foundations" on October 31, 2023.
