641.201
MWSTVOTVAOIVA
CH
CH
Art. 15 Mehrwertsteuerverordnung (MWSTV) - Einheitliche Leitung
MWSTV; 2. Titel: Inlandsteuer; 1. Kapitel: Steuersubjekt
Art. 15 MWSTV · Einheitliche Leitung
Eine einheitliche Leitung liegt vor, wenn durch Stimmenmehrheit, Vertrag oder auf andere Weise das Verhalten eines Rechtsträgers kontrolliert wird.
Gerichtsentscheide zu dieser Bestimmung (26)
JAAC 62.45 (Art. 15 Abs. 2 Bst. h MWSTV)
Recipient's Standing to Request Tax Ruling on Exempt Supplies
Cited in the dispositive to determine whether the plaintiff was entitled to tax-exempt procurement of goods and services.
A-1107/2008 (Art. 15 al. 2 let. l OTVA)
Swiss VAT on Services: Invoicing Rules and Good Faith Principle Upheld
Cited as a legal basis for the exemption of certain services provided to recipients abroad, relevant to determining taxability.
A-680/2007 (Art. 15 Abs. 2 Bst. l MWSTV)
VAT Assessment on Golf Course Subsidiary for Parent Company Payments
Used to determine that the conditions for tax exemption of services rendered abroad were not met, as the services were utilized and evaluated in Switzerland.
A-1441/2006 (Art. 15 Abs. 2 Bst. a MWSTV)
Export Subsidies and Input Tax Deduction
Exemptions from tax include the supply of goods directly transported or shipped abroad.
A-1469/2006 (Art. 15 Abs. 2 Bst. a MWSTV)
VAT Export Exemption and Documentation Requirements
This provision exempts from tax deliveries of goods that are directly transported or shipped abroad, forming the basis for tax exemption of exports.
A-4896/2007 (Art. 15 Abs. 2 Bst. l MWSTV)
Taxpayer Relies on VAT Exemption Assurance, But Only Prior to Correction
Applied to determine which services were exempt from VAT.
A-1503/2006 (Art. 15 Abs. 2 Bst. a MWSTV)
VAT Exemption for Exported Musical Scores Requires Customs Documentation
This provision is cited as the legal basis for the tax exemption of goods delivered directly abroad, which is central to the dispute.
A-1344/2006 (Art. 15 Abs. 2 lit. l MWSTV)
Management Fees VAT Exemption Dispute
Basis for tax exemption of services rendered abroad that are used or exploited abroad.
A-1480/2006 (Art. 15 Abs. 2 Bst. a MWSTV)
VAT Exemption Requires Official Customs Documentation
This provision, in conjunction with Art. 16 Abs. 1 MWSTV, establishes the requirement for customs documentation to prove tax exemption for exports.
A-1455/2006 (art. 15 al. 2 let. a OTVA)
VAT Exemption Denied for Unproven Exports
This provision defines the conditions under which the export of goods is exempt from tax, which is the core issue of the appeal.
JAAC 70.103 (Art. 15 al. 2 let. l MWSTV)
Taxability of Imported Services Based on Recipient's Domicile
This article concerns the tax exemption for services exported abroad if they are used or exploited there, and is discussed in contrast to the import of services.
JAAC 70.79 (Art. 15 Abs. 2 Bst. l MWSTV)
Input Tax Deduction Denied for Unused Aircraft and Unsubstantiated Services
This provision concerns tax exemptions for services used or exploited abroad.
JAAC 70.76 (Art. 15 al. 2 let. a OTVA)
Jewelry Reseller VAT Dispute Over Export Documentation
This provision establishes the exemption from tax for the export of goods, which is the core issue in the case.
JAAC 70.41 (Art. 15 Abs. 2 Bst. i MWSTV)
Tax Authority's Arbitrary Estimation of Educational Service Costs Violates Input Tax Deduction Rights
This article was used to establish that certain travel and accommodation services are tax-exempt and eligible for input tax deduction.
JAAC 70.7 (Art. 15 al. 2 let. l OTVA)
Swiss Investment Fund Manager Not VAT Exempt Due to Offshore Intermediary
Used to assess the conditions for tax exemption of services provided to foreign recipients, specifically regarding their use and exploitation abroad.