641.20
MWSTGLTVALIVA
CH
CH
Art. 115 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Änderung der Steuersätze
MWSTG; 7. Titel: Schlussbestimmungen; 3. Kapitel: Übergangsbestimmungen
Art. 115 MWSTG · Änderung der Steuersätze
Bei einer Änderung der Steuersätze gelten die Artikel 112 und 113 sinngemäss. Der Bundesrat passt die in Artikel 37 Absatz 1 festgelegten Höchstbeträge angemessen an.
Für die Abrechnung der Steuerbeträge mit den bisherigen Sätzen sind den steuerpflichtigen Personen genügend lange Fristen einzuräumen, die sich nach der Natur der Liefer- und Dienstleistungsverträge richten.
Gerichtsentscheide zu dieser Bestimmung (18)
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. 115 Abs. 1 MWSTG)
Supplementary Benefits Eligibility Based on Fluctuating Net Asset Valuation
Cited in connection with Art. 112 MWSTG to determine which Value Added Tax (MWST) rate applies based on the time the work was performed.
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/9536/2019 · ge (art. 115 al. 1 LTVA)
DUI Convictions Upheld, Expulsion Revoked on Appeal
This article was cited in determining the VAT applicable to the lawyer's fees.
2023.11.14.zr.1 · bl (Art. 115 Abs. 1 MWSTG)
Re-evaluation of Unfair Competition via Media Reports Following Federal Court Ruling
This provision is referenced for determining the applicable VAT rate for calculating party costs.
430.2023.125 · bl (Art. 115 Abs. 1 MWSTG)
Defamation and Misleading Reporting by Media Outlets
This provision is relevant for determining the applicable VAT rate for party costs.
2023.09.19.zr.1.rm.2 · bl (Art. 115 Abs. 1 MWSTG)
Commercial Lease Termination Valid Due to Rent Arrears
This article was used to determine the applicable VAT rate for calculating the party compensation for the appeal proceedings.
400.23.139 · bl (Art. 115 Abs. 1 des Bundesgesetzes über die Mehrwertsteuer (MWSTG; SR 641.20))
Landlord's Lease Termination Upheld Despite Rent Deposit Technicality
Determines the applicable VAT rate for the attorney fees.
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.
200 2017 1107 · be (Art. 115 Abs. 1 i.V.m. Art. 112 MWSTG)
Claimant Denied Revision of Disability Benefits Based on New Neuro-Psychological Report
Cited in the reasoning regarding the calculation of VAT applicable to the lawyer's remuneration, which is then incorporated into point 4 of the dispositive concerning the set fee.
PE.2010.0152 · vd (art. 115 et 112 de la loi fédérale du 12 juin 2009 régissant la taxe sur la valeur ajoutée: LTVA; RS 641.20)
Foreign National Deportation Upheld Due to Persistent Criminality
Cited for calculating the VAT applicable to the awarded indemnity for the appointed counsel.