641.201
MWSTVOTVAOIVA
CH
CH
Art. 56 Mehrwertsteuerverordnung (MWSTV) - Geeignete organisatorische Massnahme
MWSTV; 2. Titel: Inlandsteuer; 3. Kapitel: Bemessungsgrundlage und Steuersätze
Art. 56 MWSTV · Geeignete organisatorische Massnahme
Eine geeignete organisatorische Massnahme ist namentlich das Ausstellen von Belegen, anhand derer festgestellt werden kann, ob eine gastgewerbliche Leistung oder eine Auslieferung beziehungsweise eine Lieferung zum Mitnehmen erbracht wurde.
Gerichtsentscheide zu dieser Bestimmung (12)
JAAC 69.88 (Art. 56 Abs. 2 MWSTV)
Export Subsidies and VAT Input Tax Deductions
Establishes the general rule that costs of a dismissed objection decision are borne by the objector.
JAAC 68.156 (Art. 56 al. 3 OTVA)
Taxpayer Deregistration and Net Tax Debt Rate Method
Cited in relation to procedural consequences of violations, specifically the assumption of costs for unnecessarily incurred expenses.
JAAC 68.21 (Art. 56 cpv. 3 OIVA)
Heirs' Liability for Deceased Sole Proprietor's Business Taxes
Used to justify charging procedural costs to the partially successful appellant if they unnecessarily caused the proceedings.
JAAC 67.123 (Art. 56 Abs. 3 MWSTV)
VAT Liability: Partnership vs. Individual Business and Business Unity
Used to order the applicant to pay the costs of the prior proceedings because she unnecessarily caused them by submitting evidence late.
JAAC 67.81 (Art. 56 MWSTV)
Motorcycle Expense Deduction Disallowed as Luxury Item
This provision of the old VAT ordinance was relevant for determining the applicable cost rules in the transitional period.
JAAC 65.85 (Art. 56 Abs. 3 MWSTV)
Taxpayer Appeal - Estimated Tax Assessment and Distribution
Cited for the possibility of imposing procedural costs on a party that partially or fully wins if they unnecessarily caused the proceedings.
JAAC 65.58 (Art. 56 Abs. 3 MWSTV von 1994)
Tax Authority's Debt Allocation Upheld in VAT Dispute
Cited regarding the potential imposition of costs on a successful appellant if they unnecessarily caused the appeal proceedings.
JAAC 64.83 (Art. 56 Abs. 3 MWSTV)
Taxpayer's Burden to Prove Incorrect Tax Assessment
Cited to justify imposing costs on the appellant who caused the procedure unnecessarily through their own fault.
JAAC 63.94 (Art. 56 Abs. 2 MWSTV)
Tax Relief on Stock During VAT Transition
This provision governs the allocation of procedural costs in tax proceedings.
JAAC 63.94 (Art. 56 Abs. 3 MWSTV)
Tax Relief on Stock During VAT Transition
This provision allows for costs to be charged to the prevailing party if they unnecessarily caused the proceedings.
JAAC 63.51 (Art. 56 al. 3 OTVA)
Taxpayer liable for collection costs and interest on late tax payments.
Used to reject the appeal concerning the reduction of procedural costs, as the applicant unnecessarily provoked the procedure.
JAAC 62.46 (Art. 56 al. 3 OTVA)
Constitutional validity of VAT ordinance provision on procedural costs
Used to impose procedural costs on the appellant who unnecessarily initiated the reclamation procedure.