641.20
MWSTGLTVALIVA
CH
CH
Art. 112 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Anwendung bisherigen Rechts
MWSTG; 7. Titel: Schlussbestimmungen; 3. Kapitel: Übergangsbestimmungen
Art. 112 MWSTG · Anwendung bisherigen Rechts
Die bisherigen gesetzlichen Bestimmungen sowie die darauf gestützt erlassenen Vorschriften bleiben, unter Vorbehalt von Artikel 113, weiterhin auf alle während ihrer Geltungsdauer eingetretenen Tatsachen und entstandenen Rechtsverhältnisse anwendbar. Die Verjährung richtet sich weiterhin nach den Artikeln 49 und 50 des bisherigen Rechts.
Für Leistungen, die vor Inkrafttreten dieses Gesetzes erbracht worden sind, sowie für Einfuhren von Gegenständen, bei denen die Einfuhrsteuerschuld vor Inkrafttreten dieses Gesetzes entstanden ist, gilt das bisherige Recht.
Leistungen, die teilweise vor Inkrafttreten dieses Gesetzes erbracht worden sind, sind für diesen Teil nach bisherigem Recht zu versteuern. Leistungen, die teilweise ab Inkrafttreten dieses Gesetzes erbracht werden, sind für diesen Teil nach neuem Recht zu versteuern.
Gerichtsentscheide zu dieser Bestimmung (43)
A-8605/2025 (Art. 112 MWSTG)
Taxpayer Fails to Prove VAT Payments to Defunct Subcontractors
Cited to establish the applicable version of the MWSTG.
100 2022 174 · be (Art. 115 i.V.m. Art. 112 MWSTG)
Transfer of Property to Non-Resident Trust Under Real Estate Acquisition Act
Cited in the reasoning concerning the applicable VAT rate for the reimbursed costs.
200 2023 866 · be (Art. 112 MWSTG)
Supplementary Benefits Eligibility Based on Fluctuating Net Asset Valuation
Cited in connection with Art. 115 Abs. 1 MWSTG to determine which Value Added Tax (MWST) rate applies based on the time the work was performed.
A-4099/2023 (Art. 112 Abs. 1 MWSTG)
Municipality's VAT Liability for Wastewater Services
This provision is invoked to confirm that the applicable version of Art. 27 MWSTG is the one in force during the disputed tax period, not the later amended version.
A-4100/2023 (Art. 112 Abs. 1 MWSTG)
Municipality's Water Utility Owes VAT for Inadequate Proof of No State Loss
This article was applied to determine which version of the MWSTG was applicable for the tax periods in question.
LZ230029 · zh (Art. 115 Abs. 1 i.V.m. Art. 112 Abs. 2 i.V.m. aArt. 25 Abs. 1 MWSTG)
Father's Appeal on Child Support Deposit Denied
The VAT for services rendered in 2023 was applied to the party compensation.
LZ230029 · zh (Art. 115 Abs. 1 i.V.m. Art. 112 Abs. 2 i.V.m. aArt. 25 Abs. 1 MWSTG)
Father's Appeal on Child Support Deposit Denied
Used to calculate the VAT on the party compensation awarded to the plaintiff.
LA230009 · zh (Art. 115 Abs. 1 i.V.m. Art. 112 Abs. 2 i.V.m. aArt. 25 Abs. 1 MWSTG)
Employer Appeal Dismissed in Unjustified Summary Dismissal Case Over Illness Notification
Cited in the reasoning for calculating the appeal costs/compensation, which leads to the order compelling the defendant to pay the claimant compensation for the second instance proceedings.
LA230009 · zh (Art. 115 Abs. 1 i.V.m. Art. 112 Abs. 2 i.V.m. aArt. 25 Abs. 1 MWSTG)
Employer Appeal Dismissed in Unjustified Summary Dismissal Case Over Illness Notification
Cited in the reasoning to justify the amount of party compensation awarded in order 3.
LA230005 · zh (Art. 115 Abs. 1 i.V.m. Art. 112 Abs. 2 i.V.m. aArt. 25 Abs. 1 MWSTG)
Employee's Claim for Insufficiently Declared Wages Dismissed
Basis for ordering the plaintiff to pay legal costs to the defendant for the appellate proceedings.
P/14486/2022 · ge (art. 112 al. 3 et 115 al. 1 de la loi fédérale régissant la taxe sur la valeur ajoutée (LTVA))
Appellant v. State: Attempted Murder Intent and Self-Defense
Cited in the reasoning regarding the calculation of VAT applicable to the lawyer's fees.
P/9536/2019 · ge (art. 112 LTVA)
DUI Convictions Upheld, Expulsion Revoked on Appeal
This article was cited in determining the VAT applicable to the lawyer's fees.
A-534/2022 (art. 112 LTVA)
VAT Deductions for Aircraft Owner Partially Allowed Due to Statute of Limitations and Domestic Flight Ruling
Cited for the transitional provisions of the VAT Act.
OG.2022.00015 · gl (Art. 115 Abs. 1 i.V.m. Art. 112 MWSTG)
Appellate Court Upholds Embezzlement Convictions, Acquits on One Driving Charge, Modifies Sentence and Costs
These articles are cited in the dispositive for the calculation of VAT on legal fees.
A-4848/2021 (Art. 112 et 113 LTVA)
VAT Classification of Services: Consulting vs. Training
These provisions determine the applicability of the Value Added Tax Act (LTVA) and its implementing ordinance.