641.20
MWSTGLTVALIVA
CH
CH
Art. 55 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Steuersätze
MWSTG; 4. Titel: Einfuhrsteuer
Art. 55 MWSTG · Steuersätze
Die Steuer auf der Einfuhr von Gegenständen beträgt 8,1 Prozent; vorbehalten bleibt Absatz 2.
Auf der Einfuhr von Gegenständen nach Artikel 25 Absatz 2 Buchstaben a und a bis beträgt die Steuer 2,6 Prozent.
Gerichtsentscheide zu dieser Bestimmung (7)
A-1069/2024 (Art. 55 Abs. 2 i.V.m. Art. 25 Abs. 2 Bst. a Ziff. 2 MWSTG)
Customs Duties and VAT Liability for Low-Priced Imported Meat
Cited to establish the applicable VAT rate for the import of meat for food purposes.
A-791/2024 (Art. 55 Abs. 2 i.V.m. Art. 25 Abs. 2 Bst. a Ziff. 2 MWSTG)
Butcher Shop Liable for Unpaid Import Duties on Suspect Meat Purchases
Sets the VAT rate for the import of meat for food purposes at 2.5%.
A-5077/2021 (Art. 55 LTVA)
Liability for Unpaid Customs Duties: "Principal" Status in Meat Purchase Case
Cited to determine the applicable VAT rate for imports, specifically the 2.5% rate for foodstuffs.
A-6140/2020 (art. 55 al. 1 LTVA)
Import Tax Liability for Illegally Imported Archaeological Artifacts
Establishes the normal tax rate for imported goods.
A-4217/2021 (Art. 55 al. 1 LTVA)
Importing Company Liable for Unpaid Customs Duties Despite Intermediary's Failure
Cited regarding the standard rate of VAT.
A-7030/2016 (Art. 55 Abs. 1 MWSTG)
Manuscripts Importation VAT Dispute
Used to establish the standard VAT rate of 8% applicable during the relevant period.
A-7030/2016 (Art. 55 Abs. 2 MWSTG)
Manuscripts Importation VAT Dispute
Used to refer to the reduced VAT rate of 2.5% for specific goods, such as books and printed matter.