Art. 17 Mehrwertsteuerverordnung (MWSTV) - Gruppenbildung

JAAC 66.57 (Art. 17 Abs. 1 MWSTV)

VAT on Sponsorship and Cultural Event Tickets

Defines who is subject to VAT for commercial or professional activities exceeding a certain threshold.

HG140135 · zh (Art. 17 Abs. 3 MWSTV)

VAT Refund Distribution After Dissolution of VAT Group

This provision was cited regarding the treatment of VAT groups and the concept of a single taxable person.

A-1557/2006 (Art. 17 Abs. 3 MWSTV)

VAT Group Member Not Liable for VAT on Co-ownership Payments Due to Lack of Proof

Cited in the reasoning to establish the scope of group taxation, but not explicitly in the dispositive orders.

A-6552/2007 (art. 17 al. 1 OTVA)

Taxi Driver's Appeal Dismissed Due to Inadequate Records

Cited as the legal basis for defining who is subject to VAT.

A-1504/2006 (Art. 17 Abs. 4 Satz 3 MWSTV)

VAT Liability for Arbitration Tribunal Secretariat Services

The provision states that the exercise of arbitration functions is considered sovereign by law and is thus exempt from tax, which is relevant to the court's decision on whether the secretariat's activities fall under this exemption.

A-4896/2007 (Art. 17 MWSTV)

Taxpayer Relies on VAT Exemption Assurance, But Only Prior to Correction

Cited to define the conditions for subjective VAT liability within the country.

A-1979/2007 (Art. 17 Abs. 4 Satz 2 MWSTV)

Association for Vocational Education Coordination VAT Dispute

Used to determine whether the appellant is exempt from VAT as a Zweckverband (association for a specific purpose).

A-1351/2006 (Art. 17 Abs. 1 MWSTV)

Taxpayer's Rental Income and VAT Deductions

This article establishes who is subject to VAT, specifically requiring the independent pursuit of a commercial or professional activity linked to earning income, which was applied to determine if the property rental constituted a relevant taxable activity.

A-1388/2006 (Art. 17 Abs. 3 MWSTV)

VAT on Leasing Transactions and Group VAT Assessment

Governs group taxation for VAT purposes.

A-1520/2006 (art. 17 al. 1 OTVA)

Sports Center VAT Deficit Contributions Case

This provision defines who is subject to tax and is used to determine if the sports center is an independent taxable entity.

A-1432/2006 (Art. 17 Abs. 4 MWSTV)

Autonomous Public Service Taxable for VAT on Official Publications

Used to exclude the protagonist from taxation as they were not acting in the exercise of sovereign power.

A-1347/2006 (Art. 17 Abs. 1 MWSTV)

VAT Liability for Administrative Services to Pension Funds and Associations

The court used this provision to establish the general conditions for subjective tax liability based on turnover.

A-1347/2006 (Art. 17 Abs. 4 Satz 2 MWSTV)

VAT Liability for Administrative Services to Pension Funds and Associations

The court interpreted this provision to determine whether the services were rendered to 'Gemeinwesen' (public bodies) and thus exempt from tax.

JAAC 70.40 (Art. 17 al. 4 OTVA)

VAT Assessment and Tax Liability During Legal Administration

Mentioned in the context of public law functions and their VAT status.

JAAC 69.108 (Art. 17 al. 4 2e phrase OTVA)

VAT on Artificial Groundwater Replenishment and Foreign State Relations

This specific part of the provision states that public entities are excluded from taxation to the extent that they exclusively provide services to each other.