641.20
MWSTGLTVALIVA
CH
CH
Art. 5 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Indexierung
MWSTG; 1. Titel: Allgemeine Bestimmungen
Art. 5 MWSTG · Indexierung
Der Bundesrat beschliesst die Anpassung der in den Artikeln 31 Absatz 2 Buchstabe c, 35 Absatz 1 bis Buchstabe b, 37 Absatz 1, 38 Absatz 1 und 45 Absatz 2 Buchstabe b genannten Frankenbeträge, sobald sich der Landesindex der Konsumentenpreise seit der letzten Festlegung um mehr als 30 Prozent erhöht hat.
Gerichtsentscheide zu dieser Bestimmung (46)
A-7678/2015 (Art. 5 Bst. a MWSTG)
Broadcaster Denied Party Status in Tax Refund Case
Cited to define taxable transactions under the Value Added Tax Act.
A-7678/2015 (Art. 5 Bst. b MWSTG)
Broadcaster Denied Party Status in Tax Refund Case
Cited to define taxable transactions under the Value Added Tax Act.
A-4913/2013 (Art. 5 let. d LTVA)
VAT Appeal Regarding Cross-Border Services and Financial Intermediary Activities
Defined 'acquisition for consideration' of services from foreign companies.
C-3540/2008 (Art. 5 lit. b i.V.m. Art. 14 Abs. 3 lit. c des Bundesgesetzes vom 2. September 1999 über die Mehrwertsteuer, Mehrwertsteuergesetz, MWSTG)
Invalidity Pension Appeal Partially Upheld, Reintegration Appeal Dismissed
Specifies that value-added tax is not to be reimbursed as part of the legal representation costs.
C-730/2010 (Art. 5 Bst. b MWSTG)
Free Legal Aid Denied for Initial Benefits Application, Granted for Appeal on Legal Aid Complexity
Used to determine the compensation for the legal representative in the appeal procedure, specifically regarding value added tax.
C-4092/2010 (Art. 5 Bst. b MWSTG)
Disability Benefits Denial Overturned Due to Insufficient Justification and Lack of Claimant Response Opportunity
Cited in relation to the calculation of the party compensation, specifically excluding VAT.
C-6186/2007 (Art. 5 Bst. b des Bundesgesetzes vom 2. September 1999 über die Mehrwertsteuer (Mehrwertsteuergesetz, MWSTG, SR 641.20) in Verbindung mit Art. 14 Abs. 3 Bst. c MWSTG und Art. 9 Abs. 1 Bst. c VGKE)
Disability Pension Recalculation for Injured Worker
Used to exclude VAT from the party compensation as the legal representative resided abroad.
C-7210/2009 (Art. 5 Bst. b MWSTG)
Disability Pension Reassessment: Legal Aid Granted Due to Complexity and Vulnerability
Cited to determine the VAT exemption for legal services provided to individuals residing abroad.
B-1092/2009 (Art. 5 Bst. b des Bundesgesetzes vom 2. September 1999 über die Mehrwertsteuer (Mehrwertsteuergesetz, MWSTG, ST 641.20))
Bank Secrecy: Regulator's Unlawful Data Disclosure Order Overturned
Determines when VAT is due, used to exclude VAT from party compensation for foreign legal representatives.
C-5552/2007 (Art. 5 Bst. b MWSTG)
Disability Benefits Reinstated Due to Inadequate Investigation
This provision concerns the applicability of value-added tax to services rendered within Switzerland.
B-8052/2008 (Art. 5 let. b LTVA)
G-STAR Trademark Opposition Remanded for Re-evaluation of Distinctiveness and Likelihood of Confusion
Cited to determine the applicability of VAT on attorney fees.
B-505/2009 (Art. 5 lit. b MWSTG)
Adissa Sport Home Fitness v. Adidas
This provision defines when VAT is due, specifically stating that it is only owed for services rendered in Switzerland for remuneration. It was used in point 8.2 to justify the non-application of VAT to the legal representative's services provided from abroad.
C-1296/2008 (Art. 5 Bst. b des Bundesgesetzes vom 2. September 1999 über die Mehrwertsteuer (Mehrwertsteuergesetz, MWSTG, SR 641.20) in Verbindung mit Art. 14 Abs. 3 Bst. c MWSTG)
Disability Pension Cancellation Appeal Remanded for Further Medical Clarification
Used to exclude VAT reimbursement for services provided abroad.
BK.2006.10 (Art. 5 lit. b MWSTG)
Compensation for unlawful detention and defense costs.
This article, in conjunction with Art. 14 Abs. 3 lit. c MWSTG, determined that the legal services were not subject to VAT based on the recipient's place of residence principle.
RR.2008.34 (Art. 5 lit. b MWSTG)
Russia Extradition for Vehicle Theft Upheld
Specifies that certain services are not subject to VAT based on the recipient's location.