641.201 MWSTVOTVAOIVA

CH

Art. 29 Mehrwertsteuerverordnung (MWSTV) - Subventionen und andere öffentlich-rechtliche Beiträge

MWSTV; 2. Titel: Inlandsteuer; 2. Kapitel: Steuerobjekt

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Art. 29 MWSTV · Subventionen und andere öffentlich-rechtliche Beiträge

Als Subventionen oder andere öffentlich-rechtliche Beiträge gelten unter Vorbehalt von Artikel 18 Absatz 3 MWSTG namentlich die von Gemeinwesen ausgerichteten: a. Finanzhilfen im Sinn von Artikel 3 Absatz 1 des Subventionsgesetzes vom 5. Oktober 1990 (SuG); b. Abgeltungen im Sinn von Artikel 3 Absatz 2 Buchstabe a SuG, sofern kein Leistungsverhältnis vorliegt; c. Forschungsbeiträge, sofern dem Gemeinwesen kein Exklusivrecht auf die Resultate der Forschung zusteht; d. mit den Buchstaben a–c vergleichbaren Mittelflüsse, die gestützt auf kantonales und kommunales Recht ausgerichtet werden.

Ein Gemeinwesen kann Mittel gegenüber dem Empfänger oder der Empfängerin bis zum Ablauf der Frist von Artikel 72 Absatz 1 MWSTG jener Steuerperiode, in der die Auszahlung erfolgt, als Subvention oder anderen öffentlich-rechtlichen Beitrag bezeichnen.

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Gerichtsentscheide zu dieser Bestimmung (45)

A-553/2021 (Art. 29 MWSTV)

Foundation's Political Education Funding Ruled Non-Taxable Subsidy

This provision was used to further define subsidies and other public-law contributions, supporting the classification of the contributions as non-consideration.

A-3156/2017 (Art. 29 OTVA)

Surface Right Company v. Tax Authority: Underground Parking Rent Not a Taxable Subsidy

Cited to list contributions considered as 'subsidies or other public law contributions'.

A-239/2016 (Art. 29 OTVA)

Forestry Association VAT Liability for Public Authority Services

Used to define subsidies for VAT purposes.

A-313/2007 (Art. 29 OTVA)

Fitness Centers VAT Liability and Method Choice Dispute

Regulates the conditions under which an assessed person can deduct input tax amounts in their declarations.

A-258/2007 (Art. 29 al. 6 let. a OTVA)

International Humanitarian Organization v. Tax Authority: VAT Refund Prescription Period Calculation

Applied by analogy to determine when the right to deduct input tax arises for the purpose of calculating the prescription period.

A-1595/2006 (Art. 29 MWSTV)

Imported Services VAT Dispute and Input Tax Deductibility

Determines the deductibility of input tax for services used for taxable outgoing supplies.

A-1656/2006 (Art. 29 al. 1 let. a et b OTVA)

VAT Treatment of Commodity Futures and Foreign Branch Services

Used to establish the conditions for the right to deduct input tax.

A-1645/2006 (Art. 29 Abs. 1 und 2 MWSTV)

Employer Association VAT Dispute over Member Contributions and Services

This provision relates to the deductibility of input tax and is relevant in the context of tax-exempt and taxable supplies.

A-1441/2006 (Art. 29 Abs. 1 und 2 MWSTV)

Export Subsidies and Input Tax Deduction

Basis for the deduction of input tax.

A-1370/2006 (Art. 29 Abs. 1 MWSTV)

Residential Construction Partnership VAT Dispute

Determines the conditions for deducting input tax.

A-1555/2006 (Art. 29 Abs. 1 Bst. a MWSTV)

VAT Input Tax Deduction on Subsidized Poultry Purchases

The provision is cited as the legal basis for why the tax deduction was unjustified in this specific case.

A-1538/2006 (Art. 29 MWSTV)

Input Tax Recovery Denied for Expenses Incurred During Company Shutdown

This article is cited as the basis for the conditions under which input tax deduction is permitted, specifically that the goods or services must be used for taxable supplies and services, which was not met in this case.

A-1547/2006 (Art. 29 Abs. 1 und 2 MWSTV)

VAT on Golf Lessons and Donations: Tax Authority's Calculation Method Partially Overturned

This provision is mentioned as the basis for the general right to deduct input tax.

A-3069/2007 (Art. 29 Abs. 1 Bst. a i.V.m. Art. 28 Abs. 1 MWSTV)

VAT Appeal: Insufficient Documentation and Input Tax Deductions Lead to Dismissal

Cited regarding the burden of proof for the existence of deductible input tax.

A-1524/2006 (Art. 29 al. 1 OTVA)

Company Entitled to VAT Deduction on Parking Garage Construction

Cited as the basis for the right to deduct input tax, provided certain material and formal conditions are met.