1 If the conditions for input tax deduction are subsequently not fulfilled (own use), the input tax deduction must be corrected at the point in time at which the conditions are no longer fulfilled. The input tax previously deducted, including the parts corrected as a subsequent input tax deduction, must be repaid.
2 Own use occurs in particular where the taxable person withdraws goods or services permanently or temporarily from his business, provided on procurement or contribution of the whole or of its components he has made an input tax deduction or he has procured the goods or services under the notification procedure according to Article 38 which:
3 If in the period between the receipt of the supply and the non-fulfilment of the conditions for the input tax deduction, the good or service was put to use, the input tax deduction must be corrected in the amount of the fair value of the good or the service. To determine the fair value, the input tax amount is reduced on a straight line basis for every year that has expired by a fifth for movable goods and for services, and by a twentieth for immovable goods. The accounting treatment is of no significance. The Federal Council may, in justified cases, stipulate departures from the depreciation rules.
4 If a good is used only temporarily outside the business activity or for a business activity not entitling the taxable person to make an input tax deduction, the input tax deduction must be corrected based on the amount of the tax that would be due on the rent that an independent third person would charge therefor.
|A-2740/2018||Mehrwertsteuer||Beschwerde; Beschwerdeführer; Beschwerdeführerin; Steuerabzug; Vorsteuerabzug; Vorinstanz; Steuer; Umsätze; MWSTG; Vorsteuerabzugs; Vorsteuerabzugskorrektur; Umsatz; Bundesverwaltungsgericht; Leistung; Forderung; Urteil; Factor; Berechnung; Factoring; Vorgenommen; Verfahren; Mehrwertsteuer; Einsprache; Recht; Leistungen; Verbucht; Leistungen; Eingabe; Steuerbar; Akten|
|A-7749/2016||Mehrwertsteuer||Steuer; Beschwerde; MWSTG; Beschwerdeführer; Beschwerdeführerin; Option; Leistung; Recht; Ausweis; Mehrwertsteuer; Höhe; Buchung; Offene; Bundesverwaltungsgericht; Rechnung; Buchungsbeleg; Vorsteuerabzug; Offenen; Buchungsbelege; Forderung; Leistungen; Mietvertrag; Bundesgericht; Verfügung; Optiert; Wissenserklärung; Interne; Sportanlage; Kommentar|