Art. 26 Mehrwertsteuerverordnung (MWSTV) - Leistungen an eng verbundene Personen

JAAC 67.18 (Art. 26 al. 3 let. c OTVA)

VAT on Self-Supplied Construction Services for Housing Cooperative

This provision is cited as the legal basis for determining the taxable base for the self-supply, specifically the price that would be charged to an independent third party, excluding the land value.

JAAC 66.57 (Art. 26 Abs. 2 MWSTV)

VAT on Sponsorship and Cultural Event Tickets

Determines that all expenses incurred by the sponsor to obtain the service from the sponsored party form part of the taxable base.

JAAC 66.57 (Art. 26 Abs. 4 MWSTV)

VAT on Sponsorship and Cultural Event Tickets

States that in case of bartering, the value of each service is considered payment for the other service.

A-696/2024 (Art. 26 Satz 1 MWSTV i.V.m. Art. 24 Abs. 2 MWSTG)

VAT Appeal: Prescription and Rental Valuation Dispute

Used to establish that the provision of services to closely related persons constitutes a taxable transaction unless they are purely internal services.

A-973/2023 (Art. 26 MWSTV)

VAT Dispute: Luxury Vehicle for Sole Shareholder Taxable Supply

Defines that the provision of services to closely related persons is considered a performance relationship, provided it is not a purely internal service.

A-534/2022 (art. 26 OTVA)

VAT Deductions for Aircraft Owner Partially Allowed Due to Statute of Limitations and Domestic Flight Ruling

Cited as the provision regulating supplies to closely related persons, which the appellant argued excluded the tax evasion theory.

A-1715/2014 (Art. 26 Satz 1 MWSTV)

Luxury Car Dealership VAT Dispute: Private Use vs. Business Supplies

Considers the provision of services to closely related persons as a supply.

BVGE-2011-44 (Art. 26 Abs. 1 und 2 MWSTV von 1994 bzw. Art. 33 Abs. 1 und 2 MWSTG von 1999)

Trade-in Value and Taxable Consideration

These articles define the consideration for tax purposes, which is central to determining the tax base.

BVGE-2011-44 (Art. 26 Abs. 4 MWSTV von 1994 und Art. 33 Abs. 4 MWSTG von 1999)

Trade-in Value and Taxable Consideration

These articles provide principles for determining the tax base in special cases, specifically barter and performance in lieu of payment, which are relevant to the case's core issue.

A-1107/2008 (Art. 26 al. 2, 1re phrase OTVA)

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

Cited regarding the recipient of a service.

A-1564/2006 (Art. 26 Abs. 3 Bst. c MWSTV)

VAT on Apartment Buildings: Taxable Supply vs. Self-Consumption

This provision defines the tax base for self-consumption, stipulating it is calculated based on the price that would be charged to an independent third party.

A-680/2007 (Art. 26 Abs. 2 MWSTV)

VAT Assessment on Golf Course Subsidiary for Parent Company Payments

Defines what constitutes consideration for VAT purposes, including the value agreed upon between independent third parties in transactions with related parties.

A-1645/2006 (Art. 26 Abs. 1 und 2 MWSTV)

Employer Association VAT Dispute over Member Contributions and Services

These provisions define the taxable base (Entgelt) for VAT, including what is considered consideration for services.

A-1425/2006 (Art. 26 Abs. 2 Satz 3 MWSTV)

Tax Authority's Valuation of Intra-Group Management Services Upheld

This provision was used to determine that services between related parties within a group should be invoiced at the third-party price (arm's length principle).

A-1501/2006 (Art. 26 Abs. 2 Satz 3 MWSTV)

Subsidiary VAT Liability for Management Services

This provision establishes that for supplies or services to related parties, the consideration is the value agreed upon between independent third parties.