641.20
MWSTGLTVALIVA
CH
CH
Art. 20 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Zuordnung von Leistungen
MWSTG; 2. Titel: Inlandsteuer; 2. Kapitel: Steuerobjekt
Art. 20 MWSTG · Zuordnung von Leistungen
Eine Leistung gilt als von derjenigen Person erbracht, die nach aussen als Leistungserbringerin auftritt.
Handelt eine Person im Namen und für Rechnung einer anderen Person, so gilt die Leistung als durch die vertretene Person getätigt, wenn die Vertreterin: a. nachweisen kann, dass sie als Stellvertreterin handelt und die vertretene Person eindeutig identifizieren kann; und b. das Bestehen eines Stellvertretungsverhältnisses dem Leistungsempfänger oder der Leistungsempfängerin ausdrücklich bekannt gibt oder sich dieses aus den Umständen ergibt.
Findet Absatz 1 in einem Dreiparteienverhältnis Anwendung, so wird das Leistungsverhältnis zwischen der nach aussen auftretenden Person und der die eigentliche Leistung erbringenden Person gleich qualifiziert wie das Leistungsverhältnis zwischen der nach aussen auftretenden Person und der leistungsempfangenden Person.
Gerichtsentscheide zu dieser Bestimmung (21)
A-5500/2024 (Art. 20 Abs. 1 MWSTG)
Sports Tournament Organizer Liable for VAT on Entry Fees
Determines who is considered the service provider for VAT purposes, based on the external appearance.
A-149/2023 (Art. 20 al. 1 LTVA)
Swiss Company v. Tax Authorities: VAT on Outsourced Services
Determines who is considered the supplier of a service for VAT purposes, based on who appears as the supplier to third parties.
A-4281/2022 (Art. 20 Abs. 1 MWSTG)
Court finds brothel operator liable for VAT on sex workers' services.
This provision is used to attribute the services of the sex workers to the appellant, establishing her subjective VAT liability.
A-2978/2022 (Art. 20 Abs. 1 MWSTG)
VAT Liability for Construction Consortium Activities
Used to attribute services to the entity acting as the service provider externally.
A-1573/2022 (Art. 20 al. 1 LTVA)
Digital Platform Deemed Direct Service Provider for VAT Purposes
It is the basis for attributing the supply of meals to the platform operator, making them liable for VAT.
A-1307/2022 (Art. 20 al. 1 LTVA)
Tax Authority Recovers VAT from Company for Director's Undeclared Income
Used to attribute the disputed turnover to the appellant.
A-2572/2021 (Art. 20 Abs. 3 MWSTG)
Federal Administrative Court Ruling on Tax Treatment of Timber Harvesting and Sales
This provision was applied to interpret the indirect representation in relation to the 'Koordinationsabzug' (coordination deduction), concluding that it negates the intermediary's service.
A-2350/2020 (art. 20 al. 2 LTVA)
Company Liable for VAT on Personnel Provision as De Facto Employer
This provision was used to deny the existence of a representation relationship between the appellant and B.________.
A-4326/2019 (Art. 20 Abs. 1 MWSTG)
Successor Liability for VAT Evasion
Cited regarding the attribution of turnover to the taxable person based on acting in their own name.
A-6642/2017 (Art. 20 Abs. 3 MWSTG)
Mortgage Servicing Fees Subject to VAT
Cited in the factual background (Sachverhalt C) as the legal basis requested by the appellant for their claim, but ultimately not applied in the dispositive orders.
A-5069/2016 (Art. 20 Abs. 2 MWSTG)
Investment Company's Share Introduction Service Not Tax-Exempt Financial Intermediation
This provision is referenced as it concerns the definition of direct representation, which is crucial for determining the scope of VAT exemption for intermediary activities.
C/19300/2013 · ge (Art. 20 al. 1 LTVA)
Loan Repayment Dispute and Violation of Right to Be Heard
This article regarding VAT was applied when setting the appeal legal fees (dépens).
A-4614/2014 (Art. 20 Abs. 1 MWSTG)
Second-Hand Clothing Seller's VAT Liability: Intermediary vs. Direct Representative
States that a service is considered rendered by the person acting in their own name towards third parties, which is key to distinguishing direct representation from self-representation.
A-4614/2014 (Art. 20 Abs. 2 Bst. a und b MWSTG)
Second-Hand Clothing Seller's VAT Liability: Intermediary vs. Direct Representative
Defines the conditions for direct representation, requiring the representative to prove they are acting as such and can identify the represented party, and that the representation is evident to the client.
A-4614/2014 (Art. 20 Abs. 3 MWSTG)
Second-Hand Clothing Seller's VAT Liability: Intermediary vs. Direct Representative
Addresses situations where a representative acts for the account of another but not in their name, leading to a two-tiered legal relationship, which is relevant for indirect representation.