641.20
MWSTGLTVALIVA
CH
CH
Art. 44 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Abtretung und Verpfändung der Steuerforderung
MWSTG; 2. Titel: Inlandsteuer; 6. Kapitel: Ermittlung, Entstehung und Verjährung der Steuerforderung
Art. 44 MWSTG · Abtretung und Verpfändung der Steuerforderung
Die steuerpflichtige Person kann ihre Steuerforderung nach den Vorschriften des Zivilrechts abtreten und verpfänden.
Die Rechte der ESTV, namentlich deren Einreden und die Massnahmen zur Steuersicherung, bleiben durch die Abtretung oder Verpfändung unberührt.
Gerichtsentscheide zu dieser Bestimmung (10)
A-1565/2006 (Art. 44 Abs. 1 MWSTG)
Business VAT Refund Partially Allowed Subject to Audit After Non-Compliance
Cited as the general rule for VAT accounting based on agreed-upon consideration.
A-1565/2006 (Art. 44 Abs. 4 MWSTG)
Business VAT Refund Partially Allowed Subject to Audit After Non-Compliance
Cited as the basis for allowing VAT accounting based on received consideration upon request.
A-1530/2006 (Art. 44 Abs. 2 MWSTG)
Publisher VAT Liability on Subscription Renewals Tied to Invoice Date
Allows for a correction to be made in the next quarterly statement if a subscription is not continued due to non-payment.
A-1489/2006 (Art. 44 Abs. 1 MWSTG)
Municipality's VAT Liability on "Cost Deposits" for Building Connections
States the principle that tax is to be accounted for according to agreed-upon considerations.
A-1489/2006 (Art. 44 Abs. 2 MWSTG)
Municipality's VAT Liability on "Cost Deposits" for Building Connections
Used to allow for a reduction of the tax if the invoiced amount is less than agreed upon or if reimbursements are made, and applied to cases where the service is not rendered at all.
A-1489/2006 (Art. 44 Abs. 4 MWSTG)
Municipality's VAT Liability on "Cost Deposits" for Building Connections
Refers to the possibility for the tax authority to allow accounting based on received payments under certain conditions, and identifies the ESTV as the competent authority for this.
A-1490/2006 (Art. 44 Abs. 2 MWSTG)
Utility Company VAT on Connection Fees
Applied to allow for a deduction from the taxable turnover in cases of reduced consideration or refunded remuneration.
A-1490/2006 (Art. 44 Abs. 4 MWSTG)
Utility Company VAT on Connection Fees
Cited to state the possibility for the tax administration to permit accounting based on received consideration under certain conditions.
A-1491/2006 (Art. 44 Abs. 2 MWSTG)
Municipality's Waterworks v. VAT Authority on Advance Connection Fees
Allows for correction of tax liability in case of reduced consideration or returned amounts.
A-1491/2006 (Art. 44 Abs. 4 MWSTG)
Municipality's Waterworks v. VAT Authority on Advance Connection Fees
Allows the tax authority to permit accounting based on received payments under certain conditions.