641.20
MWSTGLTVALIVA
CH
CH
Art. 85 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Revision, Erläuterung und Berichtigung
MWSTG; 5. Titel: Verfahrensrecht für die Inland- und die Bezugsteuer; 5. Kapitel: Verfügungs- und Rechtsmittelverfahren
Art. 85 MWSTG · Revision, Erläuterung und Berichtigung
Auf die Revision, Erläuterung und Berichtigung von Einschätzungsmitteilungen, Verfügungen und Einspracheentscheiden der ESTV sind die Artikel 66–69 VwVG anwendbar.
Gerichtsentscheide zu dieser Bestimmung (23)
A-1501/2023 (art. 85 LTVA)
Tax Assessment Decision Upheld Despite Defamation Claim
Specifies that the rules for revision of decisions in VAT matters are governed by the PA.
17.2008.16 · ti (art. 85 cpv. 1 LIVA)
Forgery and Tax Evasion Acquittal Due to Lack of Formal Tax Assessment
The court acquits the appellant from the charge of tax evasion based on this provision.
INC.2006.33510 · ti (Art. 85 LIVA)
Challenge to Prosecutor's Refusal to Rule on Release of Seized Bank Documents
Cited in the list of applicable norms, but not directly used in the final order beyond general citation.
INC.2006.33511 · ti (art. 85 LIVA)
Appeal Against Prosecutor's Withholding of Ruling on Document Release
Cited in the P.Q.M. section as applicable.
INC.2006.33511 · ti (art. 85 LIVA, 87 cpv. 3 LAVS e 76 cpv. 3 LPP, 29 CF)
Appeal Against Prosecutor's Withholding of Ruling on Document Release
Other substantive provisions cited in the list of applicable articles.
INC.2006.33512 · ti (Art. 85 LIVA)
Challenger to Prosecutor's Refusal to Lift Bank Seizure Based on Pending Documentation Review
Cited in the preamble to the decision ('P.Q.M') for context, although the decision primarily addresses a procedural failure rather than the merits of the underlying criminal charges.
INC.2006.33202 · ti (art. 85 LIVA)
Motion Challenging Search Warrants in Bankruptcy Fraud Case Denied
This article concerning VAT was cited in the P.Q.M. as an applicable rule regarding the contested orders.
INC.2006.33504 · ti (Art. 85 LIVA)
Appeal Against Search and Seizure Orders in Bankruptcy Fraud Investigation
Cited in the final decision as one of the applicable norms relevant to the dismissed appeal.
40.2005.1 · ti (art. 85 cpv. 1 LIVA)
Negligent VAT Evasion Due to Underreported Labor Costs
Used to declare the defendant guilty of tax evasion.
VPB 2004-06-29 (art. 85 LTVA)
Directorate General of Customs Penalty Order Notification
Cited as a legal basis for imposing the penalty.
JAAC 68.96 (Art. 85 Abs. 3 MWSTG)
Director Guilty of Negligently Evading VAT
This provision is the legal basis for the conviction of negligent VAT evasion.
VBE 2003 2 · gr (Art. 85 Abs. 3 MWSTG)
Appeal Against Negligent VAT Evasion Conviction and Limitation Period Ruling
This article is cited as the basis for convicting Y. of negligent tax evasion.
VPB 2002-09-24 (art. 85, 88 et 89, LTVA)
Customs Penalty and VAT Appeal Period
Cited as the legal basis for imposing the fine.
17.2008.16 · ti (art. 85 cpv. 1 LIVA)
Lawyer Acquitted of Forgery and VAT Evasion Due to Lack of Binding Tax Decision and Principle of Specialty
The appeal was accepted, resulting in the acquittal of the appellant from the charge of tax evasion under this provision.
INC.2006.33201 · ti (Art. 85 LIVA)
Swiss Court Upholds Seizure of Property Sale Proceeds Pending Fraud Investigation
Cited in the operative part as an applicable provision concerning the crime under investigation.