641.20
MWSTGLTVALIVA
CH
CH
Art. 68 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Auskunftspflicht
MWSTG; 5. Titel: Verfahrensrecht für die Inland- und die Bezugsteuer; 2. Kapitel: Rechte und Pflichten der steuerpflichtigen Person
Art. 68 MWSTG · Auskunftspflicht
Die steuerpflichtige Person hat der ESTV über alle Tatsachen, die für die Steuerpflicht oder für die Steuerbemessung von Bedeutung sein können, nach bestem Wissen und Gewissen Auskunft zu erteilen und die erforderlichen Unterlagen einzureichen.
Das gesetzlich geschützte Berufsgeheimnis bleibt vorbehalten. Träger und Trägerinnen des Berufsgeheimnisses sind zur Vorlage der Bücher oder Aufzeichnungen verpflichtet, dürfen aber Namen und Adresse, nicht jedoch den Wohnsitz oder den Sitz der Klienten und Klientinnen abdecken oder durch Codes ersetzen. In Zweifelsfällen werden auf Antrag der ESTV oder der steuerpflichtigen Person vom Präsidenten oder der Präsidentin der zuständigen Kammer des Bundesverwaltungsgerichts ernannte neutrale Sachverständige als Kontrollorgane eingesetzt.
Gerichtsentscheide zu dieser Bestimmung (52)
A-1578/2006 (Art. 68 Abs. 1 MWSTG)
Tax Authority's VAT Assessment Overturned Due to Lack of Justification
Establishes the general principle of cost-free assessment and objection proceedings under the Value Added Tax Act.
A-1578/2006 (Art. 68 Abs. 2 MWSTG)
Tax Authority's VAT Assessment Overturned Due to Lack of Justification
Allows for costs to be imposed on a party who culpably causes investigative actions, particularly by failing to meet their obligations.
A-1565/2006 (Art. 68 Abs. 1 MWSTG)
Business VAT Refund Partially Allowed Subject to Audit After Non-Compliance
Cited to explain the principle of cost-free proceedings in tax matters and when exceptions apply.
A-1565/2006 (Art. 68 Abs. 2 MWSTG)
Business VAT Refund Partially Allowed Subject to Audit After Non-Compliance
Cited to justify imposing costs on a party who culpably caused investigation measures.
A-1566/2006 (Art. 68 Abs. 1 MWSTG)
*In re VAT Input Tax Credit and Procedural Costs*
This provision generally states that no costs or party compensation are awarded in assessment and objection proceedings, with exceptions.
A-1566/2006 (Art. 68 Abs. 2 MWSTG)
*In re VAT Input Tax Credit and Procedural Costs*
This provision allows costs for investigative actions to be charged to the party that culpably caused them, regardless of the outcome.
A-1370/2006 (Art. 68 Abs. 1 MWSTG)
Residential Construction Partnership VAT Dispute
States that proceedings before the tax authority are generally free of charge, irrespective of the outcome.
A-1370/2006 (Art. 68 Abs. 2 MWSTG)
Residential Construction Partnership VAT Dispute
Allows for the imposition of costs for investigation actions caused faultily by the taxpayer.
A-150/2007 (Art. 68 Abs. 1 MWSTG)
VAT Assessment Dispute: Partial Appeal Success for Company
Cited to explain the principle of cost-free proceedings in tax assessment and objection procedures and the exception where the taxpayer culpably caused the proceedings.
A-150/2007 (Art. 68 Abs. 2 MWSTG)
VAT Assessment Dispute: Partial Appeal Success for Company
Cited to explain that costs for investigative actions can be imposed on the party that culpably caused them, regardless of the outcome of the proceedings.
A-651/2008 (Art. 68 Abs. 2 MWSTG)
VAT appeal moot due to tax authority concession, partial costs awarded to taxpayer.
This provision is cited regarding the general rule of free proceedings in assessment and objection proceedings for VAT, with exceptions for culpably caused proceedings.
A-1541/2006 (Art. 68 Abs. 1 MWSTG)
Company Fined for Late VAT Returns Despite Health Excuse
Cited in the context of the general rule that no costs are levied in assessment and objection proceedings, but this rule can be deviated from if the taxpayer culpably caused the proceedings.
A-1541/2006 (Art. 68 Abs. 2 MWSTG)
Company Fined for Late VAT Returns Despite Health Excuse
Cited as explicitly allowing costs of investigation to be levied on the party who culpably caused them, regardless of the outcome of the proceedings.
A-1418/2006 (Art. 68 Abs. 1 MWSTG)
Foreign-Sourced Income and Input Tax Deduction Dispute
The court referenced this provision to justify the imposition of procedural costs in the objection proceedings.
A-1418/2006 (Art. 68 Abs. 1 MWSTG)
Foreign-Sourced Income and Input Tax Deduction Dispute
This provision addresses the imposition of procedural costs, which can be waived or imposed based on fault, particularly if the taxpayer fails to meet their obligations.