VAT Art. 54 - Assessment basis ⁽¹⁾

Einleitung zur Rechtsnorm VAT:

Art. 54 VAT from 2024

Art. 54 Assessment basis ⁽¹⁾

¹ The tax is calculated:

a. on the consideration, if the goods are imported in fulfilment of a sales or commission transaction;

b. on the consideration for supplies of goods under work and labour contracts or for work within the meaning of Article 3 letter d number 2 using goods released for free circulation (Art. 48 CustA ⁽²⁾ ) and carried out by a person not registered on Swiss territory as a taxable person;

c. on the consideration for work carried out abroad on behalf of artists and sculptors on their own works of art (Art. 3 let. d no. 2), provided the works of art were brought onto Swiss territory by them or on their behalf;

d. on the consideration for the use of goods that were imported for temporary admission under Articles 9 and 58 CustA, provided the amount of tax due on this consideration is substantial; if no or a reduced consideration is demanded for the temporary use, the consideration that would be charged by an independent third party applies;

e. on the consideration for the work carried out abroad on goods (Art. 3 let. d no. 2) that were exported under Articles 9 and 58 CustA for temporary admission or under Articles 13 and 60 CustA for outward job processing under a work and labour contract and are returned to the consignor on Swiss territory;

f. on the consideration for the work carried out abroad on goods (Art. 3 let. d no. 2), provided they have been taken abroad for job processing under a work and labour contract under the export procedure (Art. 61 CustA) and are returned to the consignor on Swiss territory;

g. ⁽³⁾ on the market value in the remaining cases; the market value is what the importer, at the level at which the import is effected, would have to pay to obtain the same goods from an independent supplier in the source land of the goods at the time that the import tax debt is incurred under Article 56 under the conditions of free competition.

² If the tax calculation is based on the consideration, the consideration paid or payable by the importer or by a third party in his stead under Article 24 applies, subject to Article 18 paragraph 2 letter h. If the consideration is altered subsequently, Article 41 applies by analogy.

³ The assessment basis must include, if not already included:

a. the taxes, customs duties and other charges incurred outside Swiss territory and as a result of the import, with the exception of the Value Added Tax being levied;

b. ⁽³⁾ the costs of the transport or dispatch and all related supplies as far as the destination on Swiss territory to which the goods are to be transported at the time import tax debt under Article 56 is incurred; if this location is unknown, the destination is the place where the trans-shipment takes place on Swiss territory after import tax debt is incurred.

⁴ If doubt exists as to the correctness of the customs declaration or values are lacking, the FOCBS may estimate the tax assessment basis at its fair discretion.

⁵ Price or value information expressed in foreign currency adduced in determining the assessment basis must be converted into Swiss francs at the exchange rate (offer) prevailing on the stock exchange day immediately prior to the incurrence of the import tax debt under Article 56.

⁽¹⁾ Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
⁽²⁾ SR 631.0
⁽³⁾ ⁽⁴⁾
⁽⁴⁾ The correction by the Federal Assembly Drafting Committee dated 28 April 2016, published on 10 May 2016, concerns the French text only (AS 2016 1357).

Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.

Wollen Sie werbefrei und mehr Einträge sehen? Hier geht es zur Registrierung.

Art. 54 Value Added Tax Act (MWSTG) - Anwendung bei den Gerichten

Anwendung im Kantonsgericht

Dieser Gesetzesartikel wurde bei folgenden kantonalen Gerichtsentscheiden referenziert/angewendet (nicht abschliessend):

Kanton	Fallnummer	Leitsatz/Stichwort	Schlagwörter
ZH	SU210055	Mehrfache Hinterziehung der Steuer (Rückweisung des Schweizerischen Bundesgerichts)	Beschuldigte; Fälle; Beschuldigten; Vorinstanz; Einfuhr; Register; MWSTG; Ordner; Busse; Verfahren; Dossier; Berufung; Anklage; Fall-Dossier; Steuer; Fällen; Recht; Verfahren; Einfuhrsteuer; Entscheid; Dossiers; Urteil; Fall-Dossiers; Bundes; Delikt; Verfügung

Anwendung im Bundesverwaltungsgericht

BVGE	Leitsatz	Schlagwörter
A-2514/2020	Zölle	Hunde; Einfuhr; Urteil; Markt; Steuer; Einfuhrsteuer; MWSTG; Schätzung; Marktwert; BVGer; Vorinstanz; Bundesverwaltungsgericht; Recht; Abgabepflichtige; Sachverhalt; Tierheim; Person; Verwaltung; Transport; Ermessen; Inland; Verfahren; Höhe; Tiere; Transportkosten
A-584/2020	Zölle	Objekt; Objekte; Vorinstanz; Beweis; Schweiz; Verfahren; Recht; Beschlagnahme; Einfuhr; Urteil; Bundes; Zollpfand; Verfahren; Gutachten; Verfügung; Recht; Schätzung; BVGer; MWSTG; Verdacht; Forderung; Abgabe; Freigabe; Sicherstellung; Einfuhrsteuer; Sinne

Anwendung im Bundesstrafgericht

BSG	Leitsatz	Schlagwörter
BE.2016.5	Entsiegelung (Art. 50 Abs. 3 VStrR).	Gesuch; Gesuchsgegnerin; Bundes; Papiere; Durchsuchung; MWSTG; VStrR; Unterlagen; Untersuchung; Entsiegelung; Wartung; Ordner; Bundesstrafgericht; Untersuchung; Wartungs; Beschwerdekammer; Zollstrafuntersuchung; Bundesstrafgerichts; Tatverdacht; Entsiegelungsgesuch; Über; Verfahren; Reparaturarbeiten; Verdacht; Papieren; ätzlich

VAT Art. 54 - Assessment basis (1)