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.
Contractual rollover of value added tax according to Art. 6 MWSTG - Does it need a legal presumption?
This article has been written in connection with the new ISIS seminar on VAT in September 2017. The author will present there, among other things, various VAT contract clauses and this article is intended to shed light on certain fundamental issues. The author further thanks Mr. Benjamin Trachsel for his valuable assistance in writing and research.
Federal Council opens consultation on the amendment of the Value Added Tax Ordinance
At its meeting on June 29, 2022, the Federal Council opened the consultation on the amendment of the VAT Ordinance. In the future, registration and billing for value added tax (VAT) will be done electronically.
FTA publishes material adjustments regarding publications on the VAT Act
On 24 June 2022, the Federal Tax Administration (FTA) published material amendments to the Value Added Tax Act (VAT Act) regarding the supply of methadone and heroin.
VAT refund to foreign companies
The Federal Administrative Court has confirmed the practice of the FTA regarding the content of the entrepreneur's certificate: This must be valid for the remuneration period (calendar year).
FTA publishes draft VAT practice statement: Supply of methadone and heroin
The FTA posted a first draft of the VAT practice on its website on 4 April 2022:
Federal Council enacts relaxation of VAT obligation for associations
The Federal Council has enacted the increase in the turnover limit for the VAT obligation of non-profit, voluntarily run sports and cultural associations and non-profit institutions from the previous CHF 150,000 to the new CHF 250,000, subject to the proviso that the referendum deadline of 7 April 2022 expires unused.
FTA notice regarding new restriction in the VAT refund procedure vis-à-vis Austria
Switzerland adapts its counter-law to Austria's new regulation, according to which companies from third countries such as Switzerland are excluded from the VAT refund when purchasing fuel in Austria for invoices from 2021 onwards.
Seminar folder ISIS)-Seminar "Real Estate Transactions - Tax Consequences National and Cross-Border
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Real Estate Transactions - Tax Consequences National and Cross-Border" from September 12 and 13, 2022 under the direction of Julia von Ah.
VAT pitfalls in real estate transactions
Workshop by Britta Rehfisch and Ralf Imstepf on the occasion of the ISIS) seminar on 12/13 September 2022 entitled "VAT pitfalls in real estate transactions".
