B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code
Journal
Archiv für Schweizerisches Abgaberecht (ASA)
ISSN
1422-3481
Type
journal article
Date Issued
2015-07
Author(s)
Abstract
This article deals with the considerations that were made by the Swiss legislator defining the Swiss VAT ‘place of taxation’ rules, especially in art. 8 par. 2 let. a VATC. As will be demonstrated in the following discussion, Swiss VAT law does not differ between B2B and B2C transactions. This can lead to double taxation and double non-taxation regarding Swiss-EU cross-border supplies. Of central importance are thus provisions such as art. 8 par. 2 let. a VATC, the purpose of which is to avoid a negative impact from not distinguishing between B2B and B2C transactions.
Language
English
HSG Classification
contribution to education
Refereed
No
Publisher
Stiftung Archiv für Schweizerisches Abgaberecht
Volume
83
Number
11/12
Start page
1043
End page
1059
Pages
17
Subject(s)
Division(s)
Eprints ID
262321