VAT Art. 76 - Processing of data

Einleitung zur Rechtsnorm VAT:



Art. 76 VAT from 2024

Art. 76 Value Added Tax Act (VAT) drucken

Art. 76 (1) Processing of data

1 In order to fulfil its statutory duties, the FTA is permitted to process sensitive personal data, including data on administrative and criminal proceedings and sanctions. (2)

2 … (3)

3 In order to fulfil its duties, the FTA is also authorised to carry out profiling, including high-risk profiling as defined in the Data Protection Act of 25 September 2020 (4) :

  • a. for review and audit purposes;
  • b. to establish tax liability;
  • c. to levy the tax;
  • d. to prevent and prosecute breaches of VAT law;
  • e. to produce analyses and risk profiles;
  • f. to produce statistics. (5)

    • (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) Amended by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491; BBl 2017 6941).
    (3) Repealed by Annex No 18 of the FA of 18 Dec. 2020 (Systematic Use of the OASI Number by Authorities), with effect from 1 Jan. 2022 (AS 2021 758; BBl 2019 7359).
    (4) SR 235.1
    (5) Inserted by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491; BBl 2017 6941).
    Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.

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    Anwendung im Bundesverwaltungsgericht

    BVGELeitsatzSchlagwörter
    A-1612/2006MehrwertsteuerSteuer; MWSTG; Energie; MWSTV; Quot;; Bundes; Mehrwertsteuer; Leistung; Strom; Vertrag; Höhe; Einfuhr; Lieferung; Bundesverwaltungsgericht; Recht; Gutschrift; Einsprache; Zeitraum; Urteil; Energietransport; Entscheid; Einspracheentscheid; Rechnung; Elektrizität; Einfuhrsteuer; Transport; Verfügung; Verfahren; Sinne; MWSTV;