641.201
MWSTVOTVAOIVA
CH
CH
Art. 19 Mehrwertsteuerverordnung (MWSTV) - Änderungen der Gruppenvertretung
MWSTV; 2. Titel: Inlandsteuer; 1. Kapitel: Steuersubjekt
Art. 19 MWSTV · Änderungen der Gruppenvertretung
Ein Wechsel der Vertretung einer Mehrwertsteuergruppe ist der ESTV zu melden.
Tritt die bisherige Gruppenvertretung zurück und wird der ESTV keine neue Gruppenvertretung gemeldet, so kann die ESTV nach vorgängiger Mahnung eines der Gruppenmitglieder zur Gruppenvertretung bestimmen.
Die Gruppenmitglieder können gemeinsam der Gruppenvertretung das Mandat entziehen, sofern sie gleichzeitig eine neue Gruppenvertretung bestimmen. Absatz 1 gilt sinngemäss.
Gerichtsentscheide zu dieser Bestimmung (16)
JAAC 69.12 (Art. 19 al. 1 let. a OTVA)
VAT Exemption Thresholds and Transitional Provisions
This article is the primary legal basis for determining tax exemption based on the net tax debt not regularly exceeding Fr. 4,000.- per year.
A-1404/2006 (Art. 19 al. 1 let. b OTVA)
Winemaker's VAT Assessment Upheld Due to Misdeclared Business Activities
The court confirmed that the exemption under this provision was not applicable.
A-1347/2006 (Art. 19 Abs. 1 lit. a MWSTV)
VAT Liability for Administrative Services to Pension Funds and Associations
The court used this provision, in conjunction with Art. 17 Abs. 1 MWSTV, to assess if the turnover thresholds for subjective tax liability were met.
JAAC 70.8 (Art. 19 cpv. 1 lett. a OIVA)
VAT Liability for Combined Business Turnover
This provision sets a second limit below which an entrepreneur cannot be subject to VAT. It was used to determine that the net tax debt exceeded the limit of CHF 4,000.
JAAC 70.9 (Art. 19 al. 1 let. b OTVA)
VAT Exemption for Grape Sales Denied Due to Integrated Wine Production
This provision concerns the exemption for farmers, foresters, and horticulturalists delivering exclusively products from their own operation, which is central to the appellant's case regarding the exemption of grape deliveries.
JAAC 70.9 (Art. 19 al. 2 OTVA)
VAT Exemption for Grape Sales Denied Due to Integrated Wine Production
This provision allows for the exemption to remain valid even if another taxable activity is carried out in parallel, which is a key argument used by the appellant.
JAAC 69.87 (Art. 19 Abs. 1 Bst. a MWSTV)
Taxpayer Duty to Report Liability, Margin Taxation Exclusion, and Retroactive Procedural Rules under VAT Act
Cited to determine the thresholds for tax liability under the old law.
JAAC 68.156 (Art. 19 al. 1 let. a OTVA)
Taxpayer Deregistration and Net Tax Debt Rate Method
Cited to determine the conditions for tax liability based on net tax debt and turnover.
JAAC 68.157 (art. 19 al. 1 let. a OTVA)
VAT Registration Threshold and Input Tax Deduction Rules Upheld
This provision is used to determine whether the taxpayer is exempt from VAT if their net tax debt does not regularly exceed CHF 4,000 per year.
JAAC 68.128 (Art. 19 al. 1 let. a OTVA)
Retroactive VAT Liability and the Three-Month Practice
This provision concerns limitations on tax liability based on the net tax amount.
JAAC 68.74 (art. 19 al. 1 let. a OTVA)
Retroactive VAT Registration and Irrelevant Client Status
Defines an exception to the general turnover threshold for VAT liability based on the net tax payable.
JAAC 68.55 (Art. 19 Abs. 1 Bst. a MWSTV)
Entrepreneur's VAT Liability Based on Projected Turnover
This article provides an exemption for entrepreneurs with a certain annual turnover and tax burden, which is applied analogously.
JAAC 67.79 (Art. 19 al. 1 let. a MWSTV)
Taxpayer's VAT Registration Date Dispute
Cited to define exemptions for entrepreneurs with an annual turnover up to Fr. 250,000.
JAAC 67.51 (Art. 19 Abs. 1 Bst. a MWSTV)
VAT Margin Taxation on Used Vehicles: Invoice Requirements and Turnover Threshold
Used to determine if the taxpayer's tax liability falls below the threshold for VAT exemption.
JAAC 63.92 (Art. 19 Abs. 1 Bst. a MWSTV)
Recruitment Training Service Taxability and Turnover-Based Tax Liability Determination
Cited by the appellant to request exemption from tax liability for the year 1995 based on insufficient turnover.