641.201
MWSTVOTVAOIVA
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CH
Art. 27 Mehrwertsteuerverordnung (MWSTV) - Vorgezogene Entsorgungsgebühren
MWSTV; 2. Titel: Inlandsteuer; 2. Kapitel: Steuerobjekt
Art. 27 MWSTV · Vorgezogene Entsorgungsgebühren
Private Organisationen im Sinn von Artikel 32 a bis USG erbringen durch ihre Tätigkeiten Leistungen gegenüber den Herstellern und Importeuren. Die vorgezogenen Entsorgungsgebühren sind Entgelt für diese Leistungen.
Gerichtsentscheide zu dieser Bestimmung (13)
VPB 1996-07-30 (Art. 27 OTVA)
VAT Act Amendment: Accommodation Services Special Rate
This article is cited as the basis for the amendment of the Ordinance on Value Added Tax, specifically concerning the special tax rate for accommodation services.
BVGE-2010-33 (Art. 27 Abs. 1 Bst. a Ziff. 1 9. Lemma MWSTV von 1994)
VAT Rate for Puzzle Books and Magazines
This provision specifies which types of printed matter are subject to the reduced tax rate, and the court uses it to determine the tax treatment of the 'Rätselhefte'.
A-1500/2006 (Art. 27 Abs. 1 Bst. a Lemma 2 MWSTV)
Company's Legitimate Expectation of Reduced Tax Rate for "Aufbaupräparat" Upheld
Cited for the application of the reduced VAT rate for supplies and own consumption of food and beverages (excluding alcoholic beverages).
A-1500/2006 (Art. 27 Abs. 1 Bst. a Ziff. 1 MWSTV)
Company's Legitimate Expectation of Reduced Tax Rate for "Aufbaupräparat" Upheld
Cited regarding the reduced VAT rate for food and beverages.
A-1412/2006 (Art. 27 Abs. 1 Bst. a Ziff. 1 MWSTV)
Hemp Scent Bags Taxable as Drug, Not Ornamental Plant
Used to determine that the goods sold do not qualify for the reduced tax rate as they are not 'cut flowers and branches'.
A-1414/2006 (Art. 27 Abs. 1 Bst. a Ziff. 1 5. Lemma MWSTV)
Hemp and Employee Restaurant VAT Assessment
Applied to determine that the 'Duftsäckchen' filled with dried hemp do not qualify for the reduced tax rate as 'cut flowers and branches'.
JAAC 67.124 (Art. 27 Abs. 1 Bst. a Ziff. 1 MWSTV)
Florist VAT Assessment Upheld: Reduced Rate Misapplication and Good Faith Defense Denied
Cited to specify that the reduced VAT rate applies to certain goods, including live plants and cut flowers.
JAAC 67.124 (Art. 27 Abs. 1 Bst. b MWSTV)
Florist VAT Assessment Upheld: Reduced Rate Misapplication and Good Faith Defense Denied
Cited to specify that the normal VAT rate is applicable in other cases.
JAAC 67.80 (Art. 27 al. 1 let. a ch. 1 2e tiret OTVA)
VAT Liability for Lack of Organizational Separation and Late Returns
Used to determine the applicable VAT rate for take-away sales versus restaurant services.
JAAC 65.111 (Art. 27 Abs. 1 Bst. a Ziff. 1 MWSTV)
Reduced VAT Rate Inapplicable to Timber Protection Products
This provision is the core legal basis for determining whether the products in question are subject to the reduced VAT rate, and the court's decision rests on its interpretation.
JAAC 65.110 (Art. 27 Abs. 1 Bst. a Ziff. 1, 2. Lemma MWSTV)
VAT on Minibar Sales: On-site Consumption Facilities Justify Standard Rate
This provision defines what constitutes a catering service for VAT purposes, specifically when special facilities are provided for consumption on-site.
JAAC 63.24 (Art. 27 Abs. 1 Bst. b MWSTV)
Holiday Rental Intermediary Not Direct Representative for VAT
Cited in relation to taxable services.
JAAC 62.82 (Art. 27 Abs. 1 Bst. a Ziff. 1 MWSTV)
Publisher's Program Guide Subject to Standard VAT Rate Due to Advertising Content
This provision defines the reduced VAT rate for newspapers, magazines, and other printed matter without advertising character, which is the core legal question in the dispute.