Federal Act on Value Added TaxEnglish is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. |
Art. 91 Prescription of the right to collect tax
1The right to enforce the tax claim, interest and costs prescribes five years from the time when the corresponding claim becomes legally binding. 2The prescriptive period is suspended as long as the taxable person cannot be proceeded against in Switzerland. 3The prescriptive period is interrupted by every action requesting payment and every moratorium by the FTA and by every assertion of the claim by the taxable person. 4Interruption and suspension are effective towards all persons liable for payment. 5Prescription applies in any event ten years after the end of the year in which the claim became legally binding. 6If a certificate of shortfall is issued in respect of a tax claim, the prescriptive period for collection is governed by the provisions of the DCBA1. BGE
137 II 17 (2C_334/2010) from 22. November 2010
Regeste: Art. 40 Abs. 1 MWSTV; Art. 149a Abs. 1 SchKG; Mehrwertsteuer; Verjährung der im Verlustschein verurkundeten Forderung (MWST 1995/96). Anwendbares Recht (E. 1). In Bezug auf Mehrwertsteuerforderungen, für welche ein Verlustschein ausgestellt wurde, gilt die zwanzigjährige Verjährungsfrist von Art. 149a Abs. 1 SchKG und nicht die fünfjährige von Art. 40 Abs. 1 MWSTV (E. 2). |