641.20
MWSTGLTVALIVA
CH
CH
Art. 113 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Anwendung des neuen Rechts
MWSTG; 7. Titel: Schlussbestimmungen; 3. Kapitel: Übergangsbestimmungen
Art. 113 MWSTG · Anwendung des neuen Rechts
Für die Feststellung, ob die Befreiung von der Steuerpflicht nach Artikel 10 Absatz 2 mit dem Inkrafttreten dieses Gesetzes besteht, ist das neue Recht auf die in den vorangegangenen zwölf Monaten vor dem Inkrafttreten erzielten, nach diesem Gesetz steuerbaren Leistungen anzuwenden.
Die Bestimmungen über die Einlageentsteuerung nach Artikel 32 gelten auch für Leistungen, für die vor dem Inkrafttreten des neuen Rechts kein Anspruch auf Vorsteuerabzug gegeben war.
Unter Vorbehalt von Artikel 91 ist das neue Verfahrensrecht auf sämtliche im Zeitpunkt des Inkrafttretens hängigen Verfahren anwendbar.
Gerichtsentscheide zu dieser Bestimmung (27)
A-534/2022 (art. 113 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.
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.
A-2242/2020 (Art. 113 Abs. 3 MWSTG)
Holding Company Denied Input Tax Deduction for Personnel Costs Due to Actual Employer Status of Subsidiary
Cited in the reasoning regarding the transitional provisions of the VAT law.
A-5126/2020 (Art. 113 Abs. 2 MWSTG)
VAT Group Subsidies: Input Tax Deduction Adjustment Upheld
Extends provisions on Einlageentsteuerung to services for which no input tax deduction was possible before the MWSTG.
A-5288/2018 (Art. 113 al. 3 LTVA)
Input VAT Deduction on Prepaid Phone Cards Denied Due to Supplier VAT Practices
Cited to clarify the application of procedural law versus substantive law.
A-3156/2017 (Art. 112 et 113 LTVA)
Surface Right Company v. Tax Authority: Underground Parking Rent Not a Taxable Subsidy
Cited for the applicable law (LTVA and OTVA) for tax periods after January 1, 2010.
A-1847/2014 (Art. 113 LIVA)
Italian Enclave Subject to Swiss Customs Duties
Cited in conjunction with Art. 112 LIVA regarding the continued applicability of prior VAT law.
A-4321/2015 (art. 113 al. 3 LTVA)
VAT on "Coffrets" with Books and CDs: Single Supply Subject to Normal Rate
This article is cited to establish the procedural scope of the LTVA, indicating that its procedural rules apply to all pending procedures upon its entry into force.
A-3672/2014 (Art. 113 Abs. 3 MWSTG)
Taxpayer liable for VAT on erotic services rendered at sauna/club.
Cited in relation to the denial of party compensation.
A-3697/2014 (Art. 84 Abs. 1 Satz 2 in Verbindung mit Art. 113 Abs. 3 MWSTG)
Erotic Club Liable for VAT on Sex Worker Services
Basis for denying party compensation.
A-1715/2014 (Art. 113 Abs. 3 MWSTG)
Luxury Car Dealership VAT Dispute: Private Use vs. Business Supplies
States that new procedural law applies to pending proceedings.
A-2516/2014 (art. 113 al. 3 LTVA)
Supplemental Payments as Taxable Turnover
Governs the application of new procedural law to pending proceedings at the time the LTVA entered into force.
A-5070/2013 (Art. 113 cpv. 3 LIVA)
Tax Authority's VAT Reassessment Upheld, Partially Annulled Due to Insufficient Motivation
Cited regarding the applicability of new procedural law to pending proceedings.
A-6691/2012 (Art. 113 al. 3 LTVA)
Federal Administrative Court Annuls VAT Exemption Decision Due to Insufficient Factual Investigation
Used in conjunction with other articles to instruct the lower authority on how to re-examine the facts.
A-1924/2012 (Art. 113 al. 3 LTVA)
Pub Owner VAT Dispute: Undeclared Sales vs. Utility Use Burden of Proof
States that the new procedural law applies to all pending proceedings upon the entry into force of the new law.