641.20
MWSTGLTVALIVA
CH
CH
Art. 81 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Grundsätze
MWSTG; 5. Titel: Verfahrensrecht für die Inland- und die Bezugsteuer; 5. Kapitel: Verfügungs- und Rechtsmittelverfahren
Art. 81 MWSTG · Grundsätze
Die Vorschriften des VwVG sind anwendbar. Artikel 2 Absatz 1 VwVG findet auf das Mehrwertsteuerverfahren keine Anwendung.
Die Behörden stellen den rechtserheblichen Sachverhalt von Amtes wegen fest.
Es gilt der Grundsatz der freien Beweiswürdigung. Es ist unzulässig, Nachweise ausschliesslich vom Vorliegen bestimmter Beweismittel abhängig zu machen.
Gerichtsentscheide zu dieser Bestimmung (22)
A-8605/2025 (Art. 81 Abs. 1 MWSTG)
Taxpayer Fails to Prove VAT Payments to Defunct Subcontractors
Cited to establish that the VwVG applies to the proceedings.
A-3283/2024 (Art. 81 Abs. 1 MWSTG)
Financial Services Subsidiary VAT Dispute
Cited to establish that the MWSTG applies unless the VGG provides otherwise.
A-358/2024 (Art. 81 Abs. 1 MWSTG)
Donations to Charitable Foundations: VAT Implications of Health Check Vouchers
Confirms that the Federal Administrative Procedure Act (VwVG) applies to VAT proceedings unless otherwise specified.
A-2151/2024 (Art. 81 Abs. 1 MWSTG)
Federal Administrative Court rules on VAT assessment, tax succession, and bookkeeping deficiencies.
States that provisions of the Administrative Procedure Act apply to VAT proceedings, with exceptions.
A-2151/2024 (Art. 81 Abs. 3 MWSTG)
Federal Administrative Court rules on VAT assessment, tax succession, and bookkeeping deficiencies.
Refers to the principle of free assessment of evidence.
A-5811/2023 (Art. 81 Abs. 1 MWSTG)
Taxpayer's Late Appeal Dismissed by Federal Administrative Court Due to Deemed Delivery of Tax Assessment
Cited for the applicability of VwVG provisions to decisions in the field of VAT.
A-1501/2023 (art. 81 al. 1 LTVA)
Tax Assessment Decision Upheld Despite Defamation Claim
Confirms the applicability of the Federal Code of Administrative Procedure to VAT matters.
A-4347/2022 (Art. 81 Abs. 1 MWSTG)
Company's VAT Appeal Partially Granted on Service Assessments, Materials Not Proven for Private Use
Specifies that the Federal Act on Value Added Tax governs proceedings before the Federal Administrative Court.
A-860/2023 (Art. 81 al. 3 LTVA)
Federal Administrative Court: VAT assessment upheld despite partial success on time-barred claim
Cited to support the principle of free assessment of evidence in tax matters.
A-534/2022 (art. 81 al. 1 LTVA)
VAT Deductions for Aircraft Owner Partially Allowed Due to Statute of Limitations and Domestic Flight Ruling
Cited for the application of the inquisitorial principle to VAT matters.
A-4282/2021 (Art. 81 Abs. 1 MWSTG)
Taxpayer's VAT Assessment Recalculation Ordered Due to Unsubstantiated Calculations
States that the provisions of the VwVG apply to VAT proceedings.
A-4848/2021 (Art. 81 al. 1 LTVA)
VAT Classification of Services: Consulting vs. Training
This provision states that the provisions of the Federal Administrative Procedure Act (PA) apply to VAT matters.
A-4250/2019 (Art. 81 Abs. 1 MWSTG)
Hotel Operator's VAT Deductions for Mixed-Use Expenses
Cited as the legal basis for allowing the unification of the two separate proceedings into a single judgment.
A-5892/2018 (Art. 81 Abs. 2 MWSTG)
Tax Authority's Estimated Tax Assessment Upheld Due to Inadequate Bookkeeping
Refers to the duty of investigation in administrative proceedings.
A-5892/2018 (Art. 81 Abs. 3 MWSTG)
Tax Authority's Estimated Tax Assessment Upheld Due to Inadequate Bookkeeping
Cited in relation to the duty of clarification and the right to be heard.