641.201
MWSTVOTVAOIVA
CH
CH
Art. 21 Mehrwertsteuerverordnung (MWSTV) - Administrative und buchhalterische Erfordernisse
MWSTV; 2. Titel: Inlandsteuer; 1. Kapitel: Steuersubjekt
Art. 21 MWSTV · Administrative und buchhalterische Erfordernisse
Die Mitglieder müssen ihre Buchhaltung am gleichen Bilanzstichtag abschliessen; davon ausgenommen sind Holdinggesellschaften, wenn diese aus Gründen der Rechnungslegung einen anderen Bilanzstichtag aufweisen.
Jedes Mitglied muss eine interne Mehrwertsteuerabrechnung erstellen, die in der Abrechnung der Mehrwertsteuergruppe zu konsolidieren ist.
Gerichtsentscheide zu dieser Bestimmung (18)
A-5126/2020 (Art. 21 Abs. 2 MWSTV)
VAT Group Subsidies: Input Tax Deduction Adjustment Upheld
States that each business operator is considered individually within group taxation.
A-6552/2007 (art. 21 al. 1 OTVA)
Taxi Driver's Appeal Dismissed Due to Inadequate Records
Cited as the legal basis for determining the material commencement of VAT liability.
JAAC 70.8 (Art. 21 cpv. 1 1a frase OIVA)
VAT Liability for Combined Business Turnover
This provision establishes that the start of tax liability begins at the end of the civil year in which the decisive turnover was achieved. This was used to confirm the start of the appellant's tax liability on January 1, 1995.
JAAC 68.156 (Art. 21 al. 1 OTVA)
Taxpayer Deregistration and Net Tax Debt Rate Method
Cited as the basis for determining the start of tax liability.
JAAC 68.128 (Art. 21 al. 1 OTVA)
Retroactive VAT Liability and the Three-Month Practice
This provision establishes the general start date for tax liability at the end of the calendar year in which the turnover threshold is reached.
JAAC 68.128 (Art. 21 al. 2 OTVA)
Retroactive VAT Liability and the Three-Month Practice
This provision addresses the start of tax liability when an activity begins or is extended by taking over a business, provided the turnover threshold is likely to be exceeded within twelve months.
JAAC 68.128 (Art. 21 al. 3 2e phrase OTVA)
Retroactive VAT Liability and the Three-Month Practice
This provision is applied by analogy to determine the start of tax liability when a business is taken over.
JAAC 68.74 (art. 21 OTVA)
Retroactive VAT Registration and Irrelevant Client Status
Determines the start date of VAT liability, specifically when turnover thresholds are met.
JAAC 68.55 (Art. 21 Abs. 1 MWSTV)
Entrepreneur's VAT Liability Based on Projected Turnover
This article governs the beginning of tax liability, particularly concerning the calculation of turnover over a year.
JAAC 68.55 (Art. 21 Abs. 2 MWSTV)
Entrepreneur's VAT Liability Based on Projected Turnover
This article is relevant for determining tax liability upon starting a new business activity, focusing on anticipated turnover.
JAAC 68.55 (Art. 21 Abs. 3 Satz 2 MWSTV)
Entrepreneur's VAT Liability Based on Projected Turnover
This provision is applied analogously to cases of newly commencing business activity for ex ante assessment of turnover.
JAAC 68.58 (Art. 21 al. 1 OTVA)
Retroactive VAT Registration and Taxpayer Liability
This provision was used to determine the start of the material tax liability based on the turnover threshold.
JAAC 67.79 (Art. 21 al. 1 MWSTV)
Taxpayer's VAT Registration Date Dispute
Cited to establish when VAT liability begins.
JAAC 64.48 (Art. 21 Abs. 2 MWSTV)
Entrepreneur liable for tax until deregistered despite turnover below threshold
Determines when tax liability begins based on expected turnover, used to establish the taxpayer's initial tax liability.
JAAC 63.92 (Art. 21 Abs. 1 MWSTV)
Recruitment Training Service Taxability and Turnover-Based Tax Liability Determination
Used to determine when tax liability begins based on turnover.