Schlagwort-Archive: input tax deduction

A trailblazing judgement by the Federal Court

Erstellt am September 19, 2016 von Niklaus Honauer

Last week the Federal Court (2C_1115/2014 dated 29 August 2016) published a trailblazing judgement. In dispute was whether for a taxpayer – a group operating internationally – the purchase of seven works of art charged with input tax from the … Weiterlesen →

Veröffentlicht unter English, Litigation, Praxis ESTV, VAT consulting | Verschlagwortet mit , , , | Kommentar hinterlassen

The formal requirements for VAT invoices are being made in Eastern Europe, or even in India

Erstellt am Juni 27, 2014 von Niklaus Honauer

We are frequently asked by clients what formal requirements have to be observed for invoices.  These may be questions of archiving, but also about the contents of invoices.   Under the old law until the end of 2009 the answer was clear. … Weiterlesen →

Veröffentlicht unter English, Praxis ESTV | Verschlagwortet mit , , | Kommentar hinterlassen

Timing is everything!

Erstellt am Mai 14, 2014 von Niklaus Honauer

If on a sale of property the option is elected for, VAT is payable on the sales price (less the value of the land) at the normal rate of 8%. As in most cases the amount involved runs into millions, the … Weiterlesen →

Veröffentlicht unter English, Real Estate, VAT consulting | Verschlagwortet mit , , | Kommentar hinterlassen