Übersetzung für "Estv" in Englisch

The current practice of the FTA is to be criticised in two respects:

On the one hand, the discussed FTA practice is to be rejected in itself.

Maintenance of registries of small and medium-sized entitiesbusiness is carried out by the Federal Tax Service.

An FTA circular of 16 December 2009 has been published dealing with these changes.

The FTA has published a circular taking account of these provisions.

Based on the Federal Court jurisdiction the SFTA adopted a restrictive practice.

To what extent such comments are binding on the FTA would probably have to be examined by a court in each individual case.

For more information regarding terms and conditions refer toSwiss Federal Tax Administration.

The Swiss company is required to deduct the withholding tax and remit the amount withheld to the Swiss Federal Tax Authorities (SFTA).

The FTA has published its practice adjustments for VAT on supplies in connection with blockchain and distributed

We suggest speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!

To help you avoid a manufactured dividend tax debit (manufactured dividends are debited gross in Switzerland), you will receive online real-time information which will warn you five days in advance of the upcoming debit (implemented by the Swiss Federal Tax Administration, FTA).

In its publication MWSt-Praxis-Info 04, however, the FTA has stated its opinion concerning the term of entrepreneurial activity in greater detail.

This explains whythe FTA refuses to enter a charitable foundation exclusively financed by donations in the register of VAT-taxable parties – with good reason.

We strongly recommend you to reach out to the Tax Authorities and/or your tax accountant to register shortly through the online questionnaire and regularize your situation.

In order to apply this method, a formal request must be submitted to the tax authorities.

The FTA is of the opinion that the definition of the 25%/75% criterion is the first expression of the administration concerning the corresponding question, meaning that it therefore is not actually a matter of retroaction.

In the opinion of the FTA, this practice is to be applied since the new MWStG was enacted as of 1st January 2010, even though the determination of practice was only effected in the year 2012.

In response to a written enquiry made by the taxable person about the VAT consequences of a specific set of circumstances, the FTA shall provide information within a reasonable period.

But in the opinion of the FTA, this also means that even in the case that income is achieved from goods and/or services but the latter are clearly of a subordinate nature, it is not possible to speak of an orientation towards achieving income from goods and/or services.

In order to benefit from the notification procedure, the corresponding official withholding tax declaration form as well as the notification form have to be filed with the SFTA.

It is noteworthy that a number of information for the purposes of theirreflections in the register in question can be submitted by an economic entity to the Federal Tax Service on its own initiative.

The Federal Tax Administration (FTA) sets out its developed practice with regard to crypto currencies and ICOs in a working paper based on the existing tax laws.