VAT Art. 41 - Subsequent modification of the turnover tax liability and of the input tax deduction

Einleitung zur Rechtsnorm VAT:

Art. 41 VAT from 2024

Art. 41 Subsequent modification of the turnover tax liability and of the input tax deduction

¹ If the recipient of the supply corrects paid or agreed considerations, the turnover tax liability must be adjusted at the time when the correction is booked or the corrected consideration is collected.

² If the consideration expended by the taxable person is corrected, the turnover tax liability must be adjusted at the time when the correction is booked or the corrected consideration is paid.

Art. 41 Value Added Tax Act (MWSTG) - Anwendung bei den Gerichten

Anwendung im Kantonsgericht

Anwendung im Bundesverwaltungsgericht