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From a VAT perspective, subsidies and donations constitute so-called "non-consideration". This means that […]
Based on the assessment of new facts and as a result of the decision of the Federal Administrative Court of […]
Blockchain-based applications are becoming increasingly popular. At the same time, there is still un-certainty about the VAT treatment of relevant technology-specific transactions, such as the validation or verification activities of so-called validators.
The Federal Council adopted the dispatch on a partial revision of the VAT Act […]
In barter transactions, payment is made not with money, but by rendering a counter-supply […]
On July 6 2023, PrimeTax AG and Supply Chain Operations SA held a webinar that was themed: Building a Supply Chain in Europe: Tax considerations.
The Federal Supreme Court recently ordered an art collector to pay back import taxes amounting to around CHF [...]
Das Schweizer Mehrwertsteuersystem stimmt in vielen Bereichen mit den Leitlinien des europäischen Mehrwertsteuerrechts überein – […]
Die subjektive Steuerpflicht in der Mehrwertsteuer setzt unter anderem eine «nachhaltige» Einnahmenerzielungsabsicht voraus. Nach Ansicht […]
HINWEIS Dieser Artikel erschien in der WEKA Ausgabe 05/2023. Aufgrund der Verlagsvorgaben wird der gesamte […]
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T +41 58 252 22 00
info@primetax.ch
Hansmatt 32
CH-6370 Stans
www.primetax.ch