Art. 16 Mehrwertsteuerverordnung (MWSTV) - Gruppenmitglieder

A-3479/2012 (Art. 16 Abs. 3 MWSTV)

VAT Group Exclusion for Pension Institutions Unlawful

The court refused to apply this provision as it exceeded the scope of the Federal Council's delegation powers and violated the principle of legality.

BVGE-2014-8 (Art. 16 Abs. 3 MWSTV)

Pension Fund VAT Group Membership Lawful Despite Regulation

This provision is directly cited as the basis for the administrative decision being challenged and is found to violate the principle of legality.

A-1107/2008 (Art. 16 al. 1 OTVA)

Swiss VAT on Services: Invoicing Rules and Good Faith Principle Upheld

Cited regarding the proof required for the exemption of services provided abroad.

A-1469/2006 (Art. 16 Abs. 1 MWSTV)

VAT Export Exemption and Documentation Requirements

This provision requires that the export of goods must be conclusively proven by specific customs documents for the tax exemption to apply.

A-1525/2006 (Art. 16 Abs. 2 MWSTV)

Federal Administrative Court Upholds VAT Audit Interruption and Estimation, Partially Overturns Export Exemption Ruling

Used to determine that the tax exemption for exports for past periods cannot generally be made dependent on proof of proper registration in the importing country, contrary to the practice outlined in the guidelines.

A-1503/2006 (Art. 16 Abs. 1 und 2 MWSTV)

VAT Exemption for Exported Musical Scores Requires Customs Documentation

This provision is cited as the requirement for customs proof for tax exemption on exported goods.

A-1344/2006 (Art. 16 Abs. 1 Satz 2 MWSTV)

Management Fees VAT Exemption Dispute

Requirement for proof of tax exemption for services rendered abroad through accounting and documentation.

A-1480/2006 (Art. 16 Abs. 1 MWSTV)

VAT Exemption Requires Official Customs Documentation

This provision requires customs documentation to prove the tax exemption for exports.

A-1455/2006 (art. 16 al. 1 OTVA)

VAT Exemption Denied for Unproven Exports

This provision establishes that the export of goods must be attested by customs authorities to qualify for tax exemption.

JAAC 70.76 (Art. 16 OTVA)

Jewelry Reseller VAT Dispute Over Export Documentation

This provision pertains to the proof required for tax exemption on exported goods, which was central to the dispute.

JAAC 69.64 (Art. 16 al. 1 MWSTV)

Customs Documents Sufficient for VAT Export Exemption, but Taxpayer Must Prove Export

Establishes that export deliveries are tax-exempt if proven through customs.

JAAC 68.53 (Art. 16 OTVA)

VAT Exemption Denial for Services Lacking Proof of Foreign Use

This article specifies the proof required for the exemption of services provided abroad, and its interpretation was central to the decision.

JAAC 68.19 (Art. 16 Abs. 1 MWSTV)

Tax Authority VAT Assessment Overreach on Export Sales

Cited as the legal basis for the requirements concerning proof of export of goods, which the court found the tax administration exceeded.

JAAC 66.98 (Art. 16 al. 1 OTVA)

Appeal Rejection vs. Inadmissibility for Late Evidence

This article is cited as the basis for the requirement that the export of goods must be attested by the customs authority to qualify for tax exemption.

JAAC 64.112 (Art. 16 Abs. 1 MWSTV)

Taxpayer Burden to Prove Exported Services Utilization Abroad

This provision requires that the entitlement to tax exemption for services rendered abroad must be proven by accounting records and documents.