641.20
MWSTGLTVALIVA
CH
CH
Art. 1 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Gegenstand und Grundsätze
MWSTG; 1. Titel: Allgemeine Bestimmungen
Art. 1 MWSTG · Gegenstand und Grundsätze
Der Bund erhebt eine allgemeine Verbrauchssteuer nach dem System der Netto-Allphasensteuer mit Vorsteuerabzug (Mehrwertsteuer). Die Steuer bezweckt die Besteuerung des nicht unternehmerischen Endverbrauchs im Inland.
Als Mehrwertsteuer erhebt er: a. eine Steuer auf den im Inland von steuerpflichtigen Personen gegen Entgelt erbrachten Leistungen (Inlandsteuer); b. eine Steuer auf dem Bezug von Leistungen im Inland, die von Unternehmen mit Sitz im Ausland erbracht werden, sowie auf dem Erwerb von Emissionsrechten und ähnlichen Rechten (Bezugsteuer); c. eine Steuer auf der Einfuhr von Gegenständen (Einfuhrsteuer).
Die Erhebung erfolgt nach den Grundsätzen: a. der Wettbewerbsneutralität; b. der Wirtschaftlichkeit der Entrichtung und der Erhebung; c. der Überwälzbarkeit.
Gerichtsentscheide zu dieser Bestimmung (118)
A-358/2024 (Art. 1 Abs. 1 MWSTG)
Donations to Charitable Foundations: VAT Implications of Health Check Vouchers
Establishes the VAT system as a general consumption tax aimed at taxing non-entrepreneurial final consumption.
A-358/2024 (Art. 1 Abs. 2 MWSTG)
Donations to Charitable Foundations: VAT Implications of Health Check Vouchers
Specifies what is subject to domestic tax, cross-border services, and import tax.
B-3030/2022 (Art. 1 Abs. 1 MWSTG)
MONDO Trademark Cancellation for Non-Use
Cited regarding the non-applicability of VAT to party compensation.
F-780/2022 (Art. 1 Abs. 2 i.V.m. Art. 8 Abs. 1 und 18 Abs. 1 MWSTG)
Entry Bans for Couple with Criminal Records and Debts
These provisions of the Value Added Tax Act are relevant for determining if VAT is reimbursable.
F-6984/2023 (Art. 1 Abs. 2 MWSTG (SR 641.20))
Proportionality of Entry Ban for Overstaying Visa Holder with Dementia
Used to determine that no VAT supplement is to be paid for legal representation costs due to the appellant's foreign domicile.
C-6288/2024 (Art. 1 Abs. 2 Bst. a i.V.m. Art. 8 Abs. 1 MWSTG (SR 641.20))
German National's Swiss Social Security Claim Remanded for Further Assessment
Excludes the granting of a value-added tax surcharge due to the appellant's foreign residence.
C-5749/2024 (Art. 1 Abs. 2 Bst. a i.V.m. Art. 8 Abs. 1 MWSTG (SR 641.20))
Disability Insurance: Insufficient Medical Evidence Requires Swiss Assessment
Cited in conjunction with Art. 9 Abs. 1 Bst. c VGKE to deny the VAT surcharge due to the appellant's foreign residence.
A-973/2023 (Art. 1 Abs. 1 MWSTG)
VAT Dispute: Luxury Vehicle for Sole Shareholder Taxable Supply
States that the Confederation levies a general consumption tax according to the system of value-added tax.
F-4344/2023 (Art. 1 Abs. 2 i.V.m. Art. 8 Abs. 1 und 18 Abs. 1 MWSTG (SR 641.20))
Entry Ban Duration Reduced Due to Disproportionate Sentencing
Determines when VAT is payable on legal costs.
F-4359/2023 (Art. 1 Abs. 2 i.V.m. Art. 8 Abs. 1 und 18 Abs. 1 MWSTG (SR 641.20))
Entry Ban Partially Lifted Due to Disproportionate Sentence
Cited to explain why no VAT surcharge is awarded for legal representation costs.
C-1092/2020 (Art. 1 Abs. 2 Bst. a i.V.m. Art. 8 Abs. 1 MWSTG)
Pancreatic Cancer Patient's Disability Benefits Case Remanded for Further Investigation
Cited to determine VAT liability for party compensation.
A-3038/2022 (Art. 1.7.2 MWSTG)
Federal Administrative Court Rules on VAT for Educational Institution and Dental Center
This provision relates to the absolute statute of limitations for tax claims, and its application led to upholding the appeal concerning tax claims for the years 2012 and 2013.
A-4097/2022 (Art. 1 Abs. 1 MWSTG)
Taxpayer's Good Faith Reliance on Tax Ruling Upheld Against Subsequent Law Changes
Cited as the definition of the tax object of VAT as non-entrepreneurial final consumption in the domestic territory.
A-4097/2022 (Art. 1 Abs. 3 MWSTG)
Taxpayer's Good Faith Reliance on Tax Ruling Upheld Against Subsequent Law Changes
Cited as the principles of competition neutrality, economic efficiency of collection and charging, and transferability.
A-534/2022 (art. 1 al. 2 let. a LTVA)
VAT Deductions for Aircraft Owner Partially Allowed Due to Statute of Limitations and Domestic Flight Ruling
Cited for the taxation of taxable supplies provided by taxable persons in Switzerland.