641.20
MWSTGLTVALIVA
CH
CH
Art. 11 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Verzicht auf die Befreiung von der Steuerpflicht
MWSTG; 2. Titel: Inlandsteuer; 1. Kapitel: Steuersubjekt
Art. 11 MWSTG · Verzicht auf die Befreiung von der Steuerpflicht
Wer ein Unternehmen betreibt und nach Artikel 10 Absatz 2 oder 12 Absatz 3 von der Steuerpflicht befreit ist, hat das Recht, auf die Befreiung von der Steuerpflicht zu verzichten.
Auf die Befreiung von der Steuerpflicht muss mindestens während einer Steuerperiode verzichtet werden.
Gerichtsentscheide zu dieser Bestimmung (9)
A-5069/2016 (Art. 11 Abs. 1 MWSTG)
Investment Company's Share Introduction Service Not Tax-Exempt Financial Intermediation
This provision is cited as relevant to the possibility of waiving tax exemption.
A-2911/2014 (Art. 11 Abs. 2 MWSTG)
Retroactive VAT Cancellation for Failure to Meet Turnover Threshold
This provision was used to establish the tax liability under the new law after the transitional period.
A-6537/2013 (Art. 11 MWSTG)
Teak Tree Investment Rights Not Taxable Deliveries under VAT
Cited for the possibility of opting out of VAT exemption, which was a key argument raised by the appellant.
A-6048/2008 (art. 11 al. 1 LTVA)
Company liable for VAT on tourism rentals.
Cited as the basis for determining whether a direct representation relationship exists, which is crucial for attributing turnover.
A-6048/2008 (art. 11 al. 2 LTVA)
Company liable for VAT on tourism rentals.
Cited as the basis for indirect representation, which implies a double transaction when direct representation is not established.
A-502/2007 (Art. 11 al. 1 LTVA)
Discovery Packs Company Liable for VAT as Principal, Not Direct Representative
This article is the basis for determining when direct representation applies, which is central to the court's decision on whether the turnover is attributable to the appellant.
A-502/2007 (Art. 11 al. 2 LTVA)
Discovery Packs Company Liable for VAT as Principal, Not Direct Representative
This article defines indirect representation, which the court uses to conclude the appellant's actions fall under this category.
A-1462/2006 (Art. 11 MWSTG)
Art Gallery VAT Assessment Overturned Due to Sufficient Evidence of Intermediary Sales
This article on value-added tax representation is central to the dispute regarding whether the appellant acted as a mere intermediary or as a direct service provider.
JAAC 67.45 (Art. 11 MWSTG)
Customs Clearance Deadline Breach Bars VAT Refund on Re-exported Goods
This provision relates to intermediary services, which were not sufficiently proven by the appellant.