641.20
MWSTGLTVALIVA
CH
CH
Art. 33 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Kürzung des Vorsteuerabzugs
MWSTG; 2. Titel: Inlandsteuer; 5. Kapitel: Vorsteuerabzug
Art. 33 MWSTG · Kürzung des Vorsteuerabzugs
Mittelflüsse, die nicht als Entgelte gelten (Art. 18 Abs. 2), führen unter Vorbehalt von Absatz 2 zu keiner Kürzung des Vorsteuerabzugs.
Die steuerpflichtige Person hat ihren Vorsteuerabzug verhältnismässig zu kürzen, wenn sie Gelder nach Artikel 18 Absatz 2 Buchstaben a–c erhält.
Gerichtsentscheide zu dieser Bestimmung (37)
A-3765/2024 (Art. 33 Abs. 2 MWSTG)
Subsidies and VAT Input Tax Deduction: No Equal Treatment with COVID-19 Aid
This provision is cited in the dispositive concerning the reduction of the deductible input tax.
A-358/2024 (Art. 33 Abs. 1 MWSTG)
Donations to Charitable Foundations: VAT Implications of Health Check Vouchers
Allows full input tax deduction even if entrepreneurial activity is partially financed by donations.
A-358/2024 (Art. 33 Abs. 2 MWSTG)
Donations to Charitable Foundations: VAT Implications of Health Check Vouchers
Requires deduction of input tax when financed by subsidies.
A-1450/2025 (Art. 33 Abs. 2 MWSTG)
Subsidies for Renewable Energy Pilot Project Subject to VAT Input Tax Deduction Reduction
This provision mandates the proportional reduction of input tax deduction when subsidies are received, as applied in the court's order.
A-760/2024 (Art. 33 MWSTG)
Successor Company Entitled to Input Tax Deductions for Prior Years
Mentioned as a reservation to the right to deduct input tax, but not directly applied in the dispositive.
A-4477/2023 (Art. 33 Abs. 2 MWSTG)
Media Distributor's Postal Discounts Deemed Taxable Subsidies
Used to justify the proportional reduction of input tax deduction for subsidies received.
A-4479/2023 (Art. 33 Abs. 2 MWSTG)
Publisher's VAT Input Tax Deduction Reduction for Postal Subsidies
Cited as the basis for the proportional reduction of input tax deduction when subsidies are received.
A-4980/2022 (Art. 33 al. 2 LTVA)
Swiss VAT on Cross-Border Boat Trip Tickets and Subsidies
Used to justify the reduction of input tax deduction due to subsidies received.
A-2765/2022 (Art. 33 Abs. 2 MWSTG)
VAT Deduction for Film Subsidies from Foundation
Cited as the legal provision requiring proportional reduction of input tax deduction when receiving subsidies.
A-534/2022 (art. 33 LTVA)
VAT Deductions for Aircraft Owner Partially Allowed Due to Statute of Limitations and Domestic Flight Ruling
Cited as an exception to the right to deduct input tax.
A-4569/2020 (Art. 33 Abs. 2 MWSTG)
Ground Handling Services VAT Exemption Appeal
The legal basis for reducing the input tax deduction due to the receipt of subsidies, specifically the refund of mineral oil tax.
A-471/2021 (Art. 33 Abs. 2 MWSTG)
Municipality's Sports Facility Funding Deemed Capital Contribution, Not Subsidy, for VAT Purposes
This provision is cited in relation to the reduction of input tax deduction (Vorsteuerabzugskürzung) when certain funds, classified as subsidies or similar contributions, are received.
A-2704/2020 (Art. 33 Abs. 2 MWSTG)
VAT Law: Municipal Debt Waivers as Taxable Subsidies, Not Capital Contributions
Applied to determine that the input tax deduction must be proportionally reduced due to the receipt of subsidies.
A-2566/2020 (Art. 33 Abs. 1 MWSTG)
Municipality Entitled to Deduct Input Taxes on Municipal Building Construction
This provision is cited as the basis for the fact that contributions to companies do not lead to a reduction in input tax deduction.
A-5126/2020 (Art. 33 Abs. 2 MWSTG)
VAT Group Subsidies: Input Tax Deduction Adjustment Upheld
States that subsidies lead to a proportional reduction of input tax deduction.