641.20
MWSTGLTVALIVA
CH
CH
Art. 43 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Rechtskraft der Steuerforderung
MWSTG; 2. Titel: Inlandsteuer; 6. Kapitel: Ermittlung, Entstehung und Verjährung der Steuerforderung
Art. 43 MWSTG · Rechtskraft der Steuerforderung
Die Steuerforderung wird rechtskräftig durch: a. eine in Rechtskraft erwachsene Verfügung, einen in Rechtskraft erwachsenen Einspracheentscheid oder ein in Rechtskraft erwachsenes Urteil; b. die schriftliche Anerkennung oder die vorbehaltlose Bezahlung einer Einschätzungsmitteilung durch die steuerpflichtige Person; c. den Eintritt der Festsetzungsverjährung.
Bis zum Eintritt der Rechtskraft können die eingereichten und bezahlten Abrechnungen korrigiert werden.
Gerichtsentscheide zu dieser Bestimmung (18)
A-5246/2023 (art. 43 LIVA)
Tax Claim Time-Barred After Two-Year Inaction
The court applied this provision to determine when tax claims become final and unappealable.
650.2023.88 · bl (Art. 43 Abs. 1 lit. a MWSTG)
Municipality's Retroactive VAT Charge on Water Fees Invalid
Cited to define when a tax claim becomes legally binding, specifically through a legally binding decision.
A-5811/2023 (Art. 43 Abs. 1 Bst. b MWSTG)
Taxpayer's Late Appeal Dismissed by Federal Administrative Court Due to Deemed Delivery of Tax Assessment
Cited for the principle that a tax assessment becomes legally binding through written acknowledgment or unconditional payment by the taxpayer.
A-938/2023 (Art. 43 Abs. 1 MWSTG)
VAT Refund Interest Calculation Dispute
Defines when a tax claim becomes legally binding.
A-938/2023 (Art. 43 Abs. 2 MWSTG)
VAT Refund Interest Calculation Dispute
Allows correction of submitted and paid tax returns until legal force is established.
A-1501/2023 (art. 43 al. 1 let. b LTVA)
Tax Assessment Decision Upheld Despite Defamation Claim
Addresses the finality of tax assessments when payment has been made without reservation.
A-4347/2022 (Art. 43 Abs. 1 Bst. a MWSTG)
Company's VAT Appeal Partially Granted on Service Assessments, Materials Not Proven for Private Use
Relates to the partial legal finality of tax assessments, objections decisions, or court rulings when not disputed.
A-4347/2022 (Art. 43 Abs. 1 Bst. b MWSTG)
Company's VAT Appeal Partially Granted on Service Assessments, Materials Not Proven for Private Use
Relates to the partial legal finality of tax assessments when partially acknowledged in writing or partially paid without reservation.
A-251/2023 (Art. 43 Abs. 1 Bst. c MWSTG)
VAT Assessment Dispute and Time-Barred Claims
Cited in relation to the right to set off tax claims, which is affirmed as statute-barred for tax periods 2012 and 2013.
A-5783/2020 (Art. 43 al. 1 let. c LTVA)
Tax Claim Prescribed Due to Absolute Limitation Period
Determines that a tax claim becomes final upon prescription of the right to tax.
A-4848/2021 (Art. 43 al. 1 LTVA)
VAT Classification of Services: Consulting vs. Training
The court used this provision to determine how tax liabilities enter into force, particularly concerning payments and decisions.
A-6454/2020 (Art. 43 Abs. 1 Bst. b MWSTG)
Advance Payments for Consulting Services Subject to VAT
Cited to explain that a tax assessment notice becomes legally binding.
A-2661/2019 (Art. 43 al. 1 let. b LTVA)
Forestry Cooperative VAT on Protective Forest Subsidies
Used to determine that the tax debt had not become final because the payment made by the taxpayer was not without reservation.
A-1500/2006 (Art. 43 ff. MWSTG)
Company's Legitimate Expectation of Reduced Tax Rate for "Aufbaupräparat" Upheld
Cited regarding the obligations of the taxpayer in determining, declaring, and paying VAT.
A-1530/2006 (Art. 43 Abs. 1 Bst. a Ziff. 1 MWSTG)
Publisher VAT Liability on Subscription Renewals Tied to Invoice Date
Used to determine that the taxpayer must declare the invoiced amount in the quarter of invoicing when accounting for agreed-upon payments.