641.20
MWSTGLTVALIVA
CH
CH
Art. 84 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Kosten und Entschädigungen
MWSTG; 5. Titel: Verfahrensrecht für die Inland- und die Bezugsteuer; 5. Kapitel: Verfügungs- und Rechtsmittelverfahren
Art. 84 MWSTG · Kosten und Entschädigungen
Im Verfügungs- und im Einspracheverfahren werden in der Regel keine Kosten erhoben. Es werden keine Parteientschädigungen ausgerichtet.
Ohne Rücksicht auf den Ausgang des Verfahrens können die Verfahrenskosten derjenigen Person oder Behörde auferlegt werden, die sie schuldhaft verursacht hat.
Gerichtsentscheide zu dieser Bestimmung (20)
A-7493/2024 (art. 84 al. 1 [2e phrase] LTVA)
Moot Appeal of VAT Refund, Legal Costs Awarded
Cited as the legal basis for allocating legal costs to the appellant for expenses incurred before the Tribunal.
A-2486/2023 (Art. 84 al. 1 2e phrase LTVA)
Tax Appeal Mootness After Tax Authority Reconsideration
Cited to state that only expenses incurred before the appeal court are eligible for reimbursement.
A-1573/2022 (Art. 84 al. 1 LTVA)
Digital Platform Deemed Direct Service Provider for VAT Purposes
This article concerns the compensation for legal costs in VAT cases.
A-2496/2020 (Art. 84 Abs. 1 MWSTG)
VAT Deduction Adjustment for Hotel Staff Accommodation
Cited to explain why no party compensation is awarded in the administrative procedure (dispositive order 3).
A-5052/2019 (Art. 84 al. 1 LTVA)
Acquisition Tax Exemption for Financial Intermediation Services, Input Tax Reduction Method Upheld
Referred to for the allocation of costs related to the present and previous proceedings.
A-5445/2017 (Art. 84 Abs. 1 MWSTG)
Osteopath VAT Exemption Appeal
This provision states that no costs are levied or party compensation awarded in the decision and objection proceedings, limiting the scope of recoverable costs.
A-389/2017 (Art. 84 Abs. 1 MWSTG)
TCM Treatments Subject to VAT Due to Lack of Cantonal Permits
This provision is cited as the legal basis for the secondary consequences of the decision, specifically regarding interest.
A-3662/2014 (Art. 84 Abs. 1 Satz 2 MWSTG)
Sauna Club VAT Assessment Upheld
Basis for confirming the denial of party compensation.
A-3672/2014 (Art. 84 Abs. 1 Satz 2 MWSTG)
Taxpayer liable for VAT on erotic services rendered at sauna/club.
Cited in relation to the denial of party compensation.
A-3693/2014 (Art. 84 Abs. 1 Satz 2 MWSTG)
Tax Authority's VAT Assessment for Erotic Services Upheld
Used to deny party compensation.
A-3697/2014 (Art. 84 Abs. 1 Satz 2 in Verbindung mit Art. 113 Abs. 3 MWSTG)
Erotic Club Liable for VAT on Sex Worker Services
Basis for denying party compensation.
A-5884/2012 (art. 84 al. 1 2e phrase LTVA)
Tax Authority Dismissal of Revision Request Inadmissible Due to Inadequate Investigation
Cited for the right to an indemnity for costs incurred before the court.
A-201/2012 (Art. 84 LIVA)
Company's Settlement Payment Subject to VAT
Cited to explain why no reimbursement of costs is awarded in the appeal procedure.
A-1214/2011 (art. 84 cpv. 1 LIVA)
Federal Administrative Court Dismisses VAT and Sales Tax Appeal on Statute of Limitations and Revocation of Decision
Cited as the legal provision stating that no compensation for legal costs is awarded in appeal proceedings before the tax authority.
A-3705/2007 (Art. 84 Abs. 1 Bst. d MWSTG)
Customs Agent's Diligence and VAT Remission in Insolvency Case
This provision regulates the partial or full remission of import tax when the person responsible for customs clearance cannot reclaim the tax due to the importer's insolvency.