641.20
MWSTGLTVALIVA
CH
CH
Art. 36 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Effektive Abrechnungsmethode
MWSTG; 2. Titel: Inlandsteuer; 6. Kapitel: Ermittlung, Entstehung und Verjährung der Steuerforderung
Art. 36 MWSTG · Effektive Abrechnungsmethode
Grundsätzlich ist nach der effektiven Abrechnungsmethode abzurechnen.
Bei Anwendung der effektiven Abrechnungsmethode berechnet sich die Steuerforderung nach der Differenz zwischen der geschuldeten Inlandsteuer, der Bezugsteuer (Art. 45) sowie der im Verlagerungsverfahren deklarierten Einfuhrsteuer (Art. 63) und dem Vorsteuerguthaben der entsprechenden Abrechnungsperiode.
Gerichtsentscheide zu dieser Bestimmung (20)
A-3394/2023 (Art. 36 Abs. 1 MWSTG)
Tax Authority's VAT Assessment Overturned Due to Procedural Flaws
Cited regarding the calculation of the VAT liability using the effective accounting method.
BVGE-2010-33 (Art. 36 Abs. 1 Bst. a Ziff. 9 MWSTG von 1999)
VAT Rate for Puzzle Books and Magazines
This provision specifies which types of printed matter are subject to the reduced tax rate, and the court uses it to determine the tax treatment of the 'Rätselhefte'.
A-1500/2006 (Art. 36 Abs. 1 Bst. a Ziff. 1 MWSTG)
Company's Legitimate Expectation of Reduced Tax Rate for "Aufbaupräparat" Upheld
Cited regarding the reduced VAT rate for food and beverages.
A-1500/2006 (Art. 36 Abs. 1 Bst. a Ziff. 2 MWSTG)
Company's Legitimate Expectation of Reduced Tax Rate for "Aufbaupräparat" Upheld
Cited for the application of the reduced VAT rate for supplies and own consumption of food and beverages (excluding alcoholic beverages) after January 1, 2001.
VPB 05-1235-4745 (Art. 36, al. 1, LTVA)
Federal Decree on Temporary VAT Increase for Disability Insurance Financing
This provision is cited to specify the reduced VAT rate that will be temporarily increased.
VPB 05-1235-4745 (Art. 36, al. 2, LTVA)
Federal Decree on Temporary VAT Increase for Disability Insurance Financing
This provision is cited to specify the special VAT rate for accommodation services that will be temporarily increased.
VPB 05-1235-4745 (Art. 36, al. 3, LTVA)
Federal Decree on Temporary VAT Increase for Disability Insurance Financing
This provision is cited to specify the normal VAT rate that will be temporarily increased.
A-1423/2006 (Art. 36 Abs. 1 Bst. a Ziff. 2 MWSTG)
Food Business VAT Classification: Delivery vs. Catering
Used to determine the applicable tax rate for the supply of food and beverages, distinguishing between simple delivery and catering services.
A-1458/2006 (Art. 36 Abs. 4 MWSTG)
Volunteer driving service taxable as transportation
Applied to determine that the ancillary service (care and accompaniment) follows the tax fate of the main service (transport).
A-1459/2006 (Art. 36 Abs. 4 MWSTG)
Volunteer Driving Service Subject to VAT
States that ancillary services share the VAT fate of the main service.
A-1460/2006 (Art. 36 Abs. 4 MWSTG)
Volunteer Transport Service Taxable for VAT
This provision is referenced to determine how ancillary services (like care and accompaniment) share the tax fate of the main service (transportation).
A-1461/2006 (Art. 36 Abs. 4 MWSTG)
Volunteer Driving Service Subject to VAT
Cited to explain that a secondary service shares the tax fate of the main service.
VPB 05-2341-6797 (Art. 36 al. 2 LTVA)
Value Added Tax (Accommodation Services) Amendment Act
Establishes the reduced VAT rate for accommodation services.
VPB 2005.2340 (art. 36 al. 2 LTVA)
VAT Reduction Extension for Swiss Accommodation Services
This article limits the duration of the special VAT rate for the accommodation sector, and the proposed modification aims to extend its validity.
VPB 2005.2341 (Art. 36, al. 2 LTVA)
Reduced VAT Rate for Accommodation Services
Defines the tax rate for accommodation services, including accommodation with breakfast.