zsis) - Center for Swiss and International Tax Law

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.

Direct representation under Art. 20(2) MWSTG - An analysis of recent case law

The article examines the question of what the decisive criteria for the allocation of services are. To this end, the two Federal Supreme Court rulings issued since 1 January 2010 are analysed.

Subsequent amendment of VAT liability and deduction - A critical assessment of administrative practice

If there is a risk of bad debts, the service provider must already book a value adjustment based on the principle of prudence under commercial law. Accordingly, the service provider expects to receive a lower fee than that invoiced.

On the conditions for tax remission under Art. 92(1)(a) MWSTG

The question of whether or under what conditions taxpayers can be granted a tax remission for domestic and purchase tax has been discussed since the introduction of VAT in 1995. Under the aMWSTG, which was in force until 31 December 1999, the possibility of tax remission was created for the first time, but only to a very limited extent in the context of judicial probate proceedings (Art. 51 aMWSTG). Since the entry into force of the totally revised VAT Act on 1 January 2010 (MWSTG), Art. 92 MWSTG provides new, extended possibilities for the remission of VAT, which are, however, still subject to certain conditions. The last instance ruling of the Federal Administrative Court (BVGer) A-361/2017 of 30 October 2018 grants tax relief to the taxpayer for the periods from 1 January 2010 and contains noteworthy comments on the excusability of an error within the meaning of Art. 92(1)(a) VAT Act.