641.20
MWSTGLTVALIVA
CH
CH
Art. 46 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Steuerbemessung und Steuersätze
MWSTG; 3. Titel: Bezugsteuer
Art. 46 MWSTG · Steuerbemessung und Steuersätze
Für die Steuerbemessung und die Steuersätze gelten die Bestimmungen der Artikel 24 und 25.
Gerichtsentscheide zu dieser Bestimmung (9)
HG140135 · zh (Art. 46 MWSTG)
VAT Refund Distribution After Dissolution of VAT Group
This provision was cited in relation to VAT being a self-assessment tax.
A-3574/2013 (Art. 46 LIVA)
Swiss Branch VAT Status and Service Taxability
Cited as a provision that applies the VAT calculation rules to purchase tax.
A-1619/2006 (Art. 46 f. MWSTG)
Business Owner's VAT Liability Despite Registration Cancellations
These articles concern the self-assessment principle in VAT, which placed obligations on the taxpayer regarding determining their tax liability.
A-1500/2006 (Art. 46 f. MWSTG)
Company's Legitimate Expectation of Reduced Tax Rate for "Aufbaupräparat" Upheld
Cited as the basis for the self-assessment principle in VAT.
A-1526/2006 (Art. 46 MWSTG)
Taxpayer's VAT Evasion and Estimated Liability Upheld
This provision establishes the self-assessment principle for value-added tax.
A-5449/2007 (Art. 46 MWSTG)
VAT on Domestic Medical Conference Support Services
Cited in relation to the taxpayer's obligation for self-assessment under the new VAT law.
A-1456/2006 (Art. 46 f. MWSTG)
Non-Profit Association Liable for VAT on Imputed Rental Income from Member Capital Contributions
Establishes the principle of self-assessment for VAT.
A-1404/2006 (Art. 46 LTVA)
Winemaker's VAT Assessment Upheld Due to Misdeclared Business Activities
Cited in the context of the principle of self-assessment, which shifts responsibility to the taxpayer.
JAAC 68.131 (Art. 46 MWSTG)
Social Organization VAT Assessment Upheld
Cited in relation to the self-assessment principle for VAT calculation and payment.