641.20
MWSTGLTVALIVA
CH
CH
Art. 52 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Steuerobjekt
MWSTG; 4. Titel: Einfuhrsteuer
Art. 52 MWSTG · Steuerobjekt
Der Steuer unterliegen: a. die Einfuhr von Gegenständen einschliesslich der darin enthaltenen Dienstleistungen und Rechte; b. das Überführen von Gegenständen nach Artikel 17 Absatz 1 bis ZG in den zollrechtlich freien Verkehr durch Reisende, die im Flugverkehr aus dem Ausland ankommen.
Lässt sich bei der Einfuhr von Datenträgern kein Marktwert feststellen und ist die Einfuhr nicht nach Artikel 53 von der Steuer befreit, so ist hierauf keine Einfuhrsteuer geschuldet und die Bestimmungen über die Bezugsteuer (Art. 45–49) sind anwendbar.
Bei einer Mehrheit von Leistungen gelten die Bestimmungen von Artikel 19.
Gerichtsentscheide zu dieser Bestimmung (13)
A-1069/2024 (Art. 52 Abs. 1 Bst. a MWSTG)
Customs Duties and VAT Liability for Low-Priced Imported Meat
Cited as the taxable object for import tax, including services.
A-791/2024 (Art. 52 Abs. 1 Bst. a MWSTG)
Butcher Shop Liable for Unpaid Import Duties on Suspect Meat Purchases
Defines the taxable object of import VAT as the import of goods into the (customs) domestic territory.
A-6203/2020 (Art. 52 LTVA)
Company and Administrator Liable for Undeclared Archaeological Imports
Cited as the basis for import VAT and the application of customs legislation.
A-6147/2020 (Art. 52 al. 1 let. a LTVA)
Archaeological Objects Import Duty Dispute
States that the importation of goods is subject to import tax.
A-6130/2020 (Art. 52 al. 1 let. a LTVA)
Federal Administrative Court Partially Upholds Tax Appeal on Imported Artifacts
Cited as the legal basis for the import tax on goods.
A-6140/2020 (art. 52 al. 1 let. a LTVA)
Import Tax Liability for Illegally Imported Archaeological Artifacts
Specifies that the importation of goods is subject to import tax.
A-6146/2020 (art. 52 al. 1 let. a LTVA)
Import Tax on Archaeological Items Upheld, with One Exception
Cited to confirm that the importation of goods is subject to import tax.
A-5867/2020 (art. 52 al. 1 let. a LTVA)
Federal Administrative Court Rules Against VAT Exemption for Imported Archaeological Objects and Antique Coins
Cited for imports being subject to import tax.
A-1813/2021 (Art. 52 cpv. 1 lett. a LIVA)
Customs Duties and VAT Liability for Imported Food Products
Defines importations of goods as subject to import VAT.
A-5865/2017 (Art. 52 al. 1 let. a LTVA)
Customs Duty on Pork Classification
Cited to define 'importation' for VAT purposes.
A-1234/2017 (Art. 52 al. 1 let. a LTVA)
Imported Goods Origin Certificates and Customs Duty Exemption
Establishes that the import of goods is subject to VAT.
BE.2013.4 (Art. 52 Abs. 1 MWSTG)
Customs permitted to unseal seized art import fraud investigation data, with exceptions
Cited regarding the import tax on goods, services, and rights.
BVGE-2014-7 (Art. 52 Abs. 1 Bst. a MWSTG)
Customs Authority's Discretionary Tax Assessment on Gifted Watch Upheld
Defines the tax object for import tax as the importation of goods into the (customs) domestic territory.