Art. 32 Mehrwertsteuerverordnung (MWSTV) - Sachgesamtheiten und Leistungskombinationen

A-1615/2006 (Art. 32 Abs. 1 MWSTV)

Golf Club Membership Fees: VAT Treatment Before and After Statutory Change

This provision is mentioned in the context of a refund of input tax when certain conditions related to VAT-exempt services are met.

A-1575/2006 (Art. 32 Abs. 1 MWSTV)

Input Tax Deduction Calculation for Mixed-Use Assets

This provision is used to justify the partial disallowance of input tax deductions due to mixed use of the aircraft for taxable and non-taxable purposes.

A-6152/2007 (Art. 32 Abs. 1 MWSTV)

Golf Club Fees Subject to VAT

Cited as the basis for requiring a pro-rata reduction of input tax deduction due to the tax-exempt nature of the contributions.

A-1595/2006 (Art. 32 MWSTV)

Imported Services VAT Dispute and Input Tax Deductibility

Regulates the pro-rata deduction of input tax when services are used for both deductible and non-deductible purposes.

A-1656/2006 (Art. 32 al. 1 OTVA)

VAT Treatment of Commodity Futures and Foreign Branch Services

Used to determine the reduction of deductible input tax in cases of double use.

A-1645/2006 (Art. 32 Abs. 1 MWSTV)

Employer Association VAT Dispute over Member Contributions and Services

This provision governs the proportional deduction of input tax when goods or services are used for both taxable and non-taxable purposes.

A-1496/2006 (art. 32 OTVA)

Dividends Not Subject to VAT, Input Tax Deduction Unaffected

Cited in relation to the reduction of input tax deduction in cases of double use, applied to the calculation of deductible input tax.

A-1547/2006 (Art. 32 Abs. 1 MWSTV)

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

The court ordered the reduction of input tax deduction due to mixed use.

A-1376/2006 (Art. 32 Abs. 1 MWSTV)

**Tax Authority's VAT Assessment Overturned on Input Tax Deductions**

Applied to determine the proportionate reduction of input tax deduction due to mixed use.

A-1373/2006 (Art. 32 Abs. 1 MWSTV)

Aircraft Leasing Tax Deduction Dispute

Used to determine that input tax deduction must be reduced proportionally based on the ratio of use.

A-1351/2006 (Art. 32 Abs. 1 MWSTV)

Taxpayer's Rental Income and VAT Deductions

This provision governs the pro-rata deduction of input tax for mixed-use assets and services, which was central to the dispute over the extent of tax deductions for the taxpayer's property rental activities.

JAAC 70.41 (Art. 32 Abs. 1 MWSTV)

Tax Authority's Arbitrary Estimation of Educational Service Costs Violates Input Tax Deduction Rights

The court applied this provision to justify the reduction of input tax deduction when services have a mixed use (partly eligible for deduction, partly not).

JAAC 68.157 (art. 32 al. 1 OTVA)

VAT Registration Threshold and Input Tax Deduction Rules Upheld

This provision requires a proportional reduction of input tax deduction if a vehicle is used for both deductible and non-deductible purposes.

JAAC 68.160 (art. 32 OTVA)

VAT implications of player transfers.

Mixed allocation could be considered if certain players were directly transferred for consideration without being made available free of charge to a sports club, which is not the case here.

JAAC 68.161 (Art. 32 al. 1 MWSTV)

Lottery at Exhibition: Unity of Performance and VAT Input Tax Deduction

Used to determine that the input tax deduction must be reduced when assets or services are used for both taxable and exempt outputs.