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Art. 52 Mehrwertsteuerverordnung (MWSTV) - Reklamecharakter
MWSTV; 2. Titel: Inlandsteuer; 3. Kapitel: Bemessungsgrundlage und Steuersätze
Art. 52 MWSTV · Reklamecharakter
Druck- und elektronische Erzeugnisse haben Reklamecharakter, wenn bei ihrem Inhalt die Werbung für die geschäftlichen Tätigkeiten der Herausgeberschaft oder einer hinter dieser stehenden Drittperson im Vordergrund steht.
Als hinter der Herausgeberschaft stehende Drittpersonen gelten: a. Personen und Unternehmen, für die die Herausgeberschaft handelt oder die die Herausgeberschaft beherrscht; oder b. sonstige mit der Herausgeberschaft eng verbundene Personen im Sinn von Artikel 3 Buchstabe h MWSTG.
Als Werbung gelten sowohl die direkte Werbung, wie Reklame oder Inserate, als auch die indirekte Werbung, wie Publireportagen oder Publimitteilungen.
Gerichtsentscheide zu dieser Bestimmung (8)
JAAC 66.98 (Art. 52 al. 2 OTVA)
Appeal Rejection vs. Inadmissibility for Late Evidence
This article outlines the requirements for a reclamation to be addressed in writing, including the conclusions, grounds, and evidence, and bearing the signature of the claimant or their representative.
JAAC 66.98 (Art. 52 al. 3 OTVA)
Appeal Rejection vs. Inadmissibility for Late Evidence
This article is cited regarding the requirement for the tax authority to grant a short additional period for the claimant to regularize their claim.
JAAC 66.98 (Art. 52 al. 4 OTVA)
Appeal Rejection vs. Inadmissibility for Late Evidence
This article is cited to establish that the consequence of not meeting the deadline for submitting evidence is not inadmissibility, but a rejection of the appeal on the merits based on the file.
JAAC 66.59 (Art. 52 Abs. 1 und 2 MWSTV)
Tax Authority's Procedural Errors Lead to Dismissal of Direct Appeal Due to Lack of Reasoned Decision
Cited to establish that appeals against administrative decisions should initially be submitted to the ESTV.
JAAC 66.59 (Art. 52 Abs. 6 MWSTV)
Tax Authority's Procedural Errors Lead to Dismissal of Direct Appeal Due to Lack of Reasoned Decision
Cited in relation to the administrative authority's obligation to issue an appeal decision.
JAAC 64.49 (Art. 52 Abs. 2 MWSTV)
Taxpayer's Appeal on VAT Revision Granted Due to Implied New Evidence
This provision outlines the requirements for an objection submission (content, reasoning, evidence, signature), and the court discusses whether the taxpayer's submission met these requirements.
JAAC 64.49 (Art. 52 Abs. 3 MWSTV)
Taxpayer's Appeal on VAT Revision Granted Due to Implied New Evidence
This provision allows the tax authority to grant a short grace period for improving an objection if it does not meet the requirements, which the court considered in the context of the tax authority's actions.
JAAC 64.49 (Art. 52 Abs. 4 MWSTV)
Taxpayer's Appeal on VAT Revision Granted Due to Implied New Evidence
This provision states that if the deadline for improving an objection is not met, the objection will not be considered. The court discusses this in relation to the tax authority's decision not to proceed with the objection.