641.201
MWSTVOTVAOIVA
CH
CH
Art. 53 Mehrwertsteuerverordnung (MWSTV) - Zubereitung vor Ort und Servierleistung
MWSTV; 2. Titel: Inlandsteuer; 3. Kapitel: Bemessungsgrundlage und Steuersätze
Art. 53 MWSTV · Zubereitung vor Ort und Servierleistung
Als Zubereitung gelten namentlich das Kochen, Erwärmen, Mixen, Rüsten und Mischen von Lebensmitteln . Nicht als Zubereitung gilt das blosse Bewahren der Temperatur konsumbereiter Lebensmittel.
Als Servierleistung gelten namentlich das Anrichten von Speisen auf Tellern, das Bereitstellen von kalten oder warmen Buffets, der Ausschank von Getränken, das Decken und Abräumen von Tischen, das Bedienen der Gäste, die Leitung oder Beaufsichtigung des Service-Personals sowie die Betreuung und Versorgung von Selbstbedienungsbuffets.
Gerichtsentscheide zu dieser Bestimmung (11)
A-1425/2006 (Art. 53 der Verordnung vom 22. Juni 1994 über die Mehrwertsteuer (MWSTV))
Tax Authority's Valuation of Intra-Group Management Services Upheld
This provision was used to establish the jurisdiction of the Federal Administrative Court regarding appeals against decisions of the ESTV.
A-1500/2006 (Art. 53 MWSTV)
Company's Legitimate Expectation of Reduced Tax Rate for "Aufbaupräparat" Upheld
Cited in conjunction with Art. 33 Bst. d VGG for the admissibility of the appeal concerning turnover until December 31, 2000.
A-1395/2006 (Art. 53 MWSTV)
VAT on Software Copyright Transfer and Non-Compete Clause
Confirms the court's jurisdiction for the case.
A-1341/2006 (Art. 53 der Verordnung über die Mehrwertsteuer vom 22. Juni 1994 (MWSTV))
Company Denied Input VAT Deduction on Construction Services Rendered to Partnership
Cited as the law governing appeals against decisions of the ESTV concerning value added tax.
JAAC 69.109 (Art. 53 OIVA)
Taxpayer Fails to Prove VAT Estimation Incorrect, Statute of Limitations Interrupted
Confirmed the commission's jurisdiction in the matter.
JAAC 69.13 (Art. 53 OIVA)
Taxpayer's Unreserved Payment Binds Them to Supplementary Assessment
Cited as the legal basis for appealing decisions on claims to the Federal Administrative Court.
JAAC 68.58 (Art. 53 OTVA)
Retroactive VAT Registration and Taxpayer Liability
This provision, in conjunction with Art. 71a al. 1 PA, defines the appeal period for decisions made by the AFC, establishing the timeliness of the appeal.
JAAC 68.22 (Art. 53 OTVA)
VAT Cash Basis Accounting: Business Failed to Comply with Record-Keeping Requirements
Cited as the procedural rule allowing appeals against decisions on reclamation to the Federal Administrative Court.
JAAC 67.124 (Art. 53 MWSTV)
Florist VAT Assessment Upheld: Reduced Rate Misapplication and Good Faith Defense Denied
Cited in relation to the appeal procedure to the SRK.
JAAC 66.12 (Art. 53 MWSTV)
Tax Group Taxation and Simplified Accounting: Discretion of Tax Administration
It is cited in conjunction with Art. 71a Abs. 1 VwVG to establish the jurisdiction of the SRK.
JAAC 65.109 (Art. 53 MWSTV)
VAT on Tourist Taxes: Separate Invoicing Required
This provision, in conjunction with VwVG, grants the Federal Tax Appeals Commission the authority to hear the case.