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Art. 23 Mehrwertsteuerverordnung (MWSTV) - Umfang der Abtretung

MWSTV; 2. Titel: Inlandsteuer; 1. Kapitel: Steuersubjekt
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Art. 23 MWSTV · Umfang der Abtretung

Bei der Abtretung eines Teilbetrags einer Forderung auf ein Entgelt gilt die Mehrwertsteuer als anteilig mitzediert. Die Abtretung der Nettoforderung ohne Mehrwertsteuer ist nicht möglich.

← Art. 22 MWSTV Mehrwertsteuerverordnung (MWSTV) - Schweizerisches Staatsgebiet Art. 24 MWSTV →

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Gerichtsentscheide zu dieser Bestimmung (9)

A-1107/2008 (Art. 23 al. 2 OTVA)
Swiss VAT on Services: Invoicing Rules and Good Faith Principle Upheld
Cited in relation to the transfer of tax rights and obligations when taking over a business.
A-1557/2006 (Art. 23 Abs. 2 MWSTV)
VAT Group Member Not Liable for VAT on Co-ownership Payments Due to Lack of Proof
Cited in the reasoning to establish the successor in tax law, but not explicitly in the dispositive orders.
A-1388/2006 (Art. 23 Abs. 2 MWSTV)
VAT on Leasing Transactions and Group VAT Assessment
Regulates tax succession.
A-1341/2006 (Art. 23 Abs. 2 MWSTV)
Company Denied Input VAT Deduction on Construction Services Rendered to Partnership
Cited regarding tax succession when a company takes over another company's assets and liabilities.
JAAC 68.158 (Art. 23 al. 2 OTVA)
Employee Discounts Taxable, Tax Succession Strict, Administrative Instructions Effective Date
Provision concerning tax succession, which is deemed not to apply in this case as the entire company was not taken over.
JAAC 68.21 (Art. 23 cpv. 2 OIVA)
Heirs' Liability for Deceased Sole Proprietor's Business Taxes
Used to establish tax succession between businesses for VAT.
JAAC 66.13 (Art. 23 al. 2 MWSTV)
Taxpayer's Liability for Unpaid VAT Upheld Due to Insufficient Proof of Business Succession
Cited as the relevant provision for tax succession in cases of business takeover, which the court found not applicable in this case due to lack of proof of takeover.
JAAC 65.82 (Art. 23 al. 2 OTVA)
VAT Exemption for Child and Youth Care Services
This provision was used to extend the effects of the decision to the period when the manager operated as an individual enterprise, due to fiscal succession.
JAAC 64.46 (Art. 23 Abs. 2 MWSTV)
Taxpayer VAT Liability as Sole Proprietor, Irrespective of Alleged Business Facilitation
Determines the transfer of tax rights and obligations when a business is taken over with assets and liabilities.