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Art. 58 Mehrwertsteuerverordnung (MWSTV) - Vorsteuerabzug bei ausländischer Währung

MWSTV; 2. Titel: Inlandsteuer; 5. Kapitel: Vorsteuerabzug
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Art. 58 MWSTV · Vorsteuerabzug bei ausländischer Währung

Für die Berechnung der abziehbaren Vorsteuern gilt Artikel 45 sinngemäss.

← Art. 57 MWSTV Mehrwertsteuerverordnung (MWSTV) - Schweizerisches Staatsgebiet Art. 59 MWSTV →

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Gerichtsentscheide zu dieser Bestimmung (8)

JAAC 63.77 (Art. 58 und 59 MWSTV)
Tax Authority Security Demand for Over-Indebted Taxpayer with Judicial Composition Agreement
Cited as relevant legal provisions for the type of securities that could be provided.
JAAC 63.50 (Art. 58 Abs. 3 MWSTV)
Tax Security Assessment Enforcement: Appeal Suspension Denied, Provisional Measures Possible
This provision is cited as the specific law that overrides the general principle, stating that an appeal against a security measure does not suspend its enforcement.
JAAC 63.29 (Art. 58 Abs. 1 Bst. a MWSTV)
Federal Tax Appeals Commission: No Security for Future Tax Liabilities Based on Prior Proxy Conduct
This provision was used to justify the tax security order based on the alleged risk to tax claims.
JAAC 63.29 (Art. 58 Abs. 1 Bst. d MWSTV)
Federal Tax Appeals Commission: No Security for Future Tax Liabilities Based on Prior Proxy Conduct
This provision was invoked by the tax administration as an alternative ground for the tax security order, concerning the takeover of a business from a bankrupt company.
JAAC 63.30 (Art. 58 Abs. 2 MWSTV)
Tax Authority's Security Assessment and Arrest Order Upheld
This provision was cited in relation to the content and function of the security order as a seizure order, and the practice of issuing separate documents for enforcement.
JAAC 63.30 (Art. 58 al. 1 MWSTV)
Tax Authority's Security Assessment and Arrest Order Upheld
This provision served as the legal basis for the tax authority to issue the security order, which was considered a permissible, non-severe interference with property rights.
JAAC 62.47 (Art. 58 cpv. 1 lett. a OIVA)
VAT Registration Security Deposit Justified by Past Tax Evasion Risk
This provision is cited as the primary legal basis for demanding securities when the collection of tax appears to be in danger.
JAAC 62.47 (Art. 58 cpv. 1 lett. d OIVA)
VAT Registration Security Deposit Justified by Past Tax Evasion Risk
This provision is cited as an additional ground for demanding securities, related to the new company conducting the same business as a previously bankrupt company.