zsis) - Center for Swiss and International Tax Law

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.

Value added tax assessment of services vis-à-vis co-insurers. Taxable benefits of the leading insurer: case law and open options

The Federal Administrative Court (BVGer) had to assess the assumption of the contract handling of an insurance company against its co-insurers for VAT purposes.