{"id":328,"date":"2025-11-24T17:38:00","date_gmt":"2025-11-24T15:38:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=328"},"modified":"2026-04-07T18:18:13","modified_gmt":"2026-04-07T16:18:13","slug":"wenn-ein-handler-4-autos-verkauft","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/quand-vendre-4-voitures-fait-un-commercant\/","title":{"rendered":"Wenn ein H\u00e4ndler 4 Autos verkauft..."},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Der Steuerzahler kauft 5 Luxusautos und verkauft 6 innerhalb eines Zeitraums von 4 Jahren.<br><br>Die Steuerbeh\u00f6rde (Mehrwertsteuer) sieht darin eine unternehmerische T\u00e4tigkeit im Sinne der Mehrwertsteuer.<br><br>Die Bundesrichter halten fest, dass der Steuerpflichtige (i) eine berufliche oder gewerbliche T\u00e4tigkeit aus\u00fcbte, (ii) die auf die nachhaltige Erzielung von Einnahmen durch Dienstleistungen ausgerichtet war, (iii) eigenst\u00e4ndig ausge\u00fcbt wurde und (iv) nach au\u00dfen hin als solche wahrgenommen wurde, was der Steuerpflichtige nicht bestreitet (sic!).<br><br>Der Steuerzahler beruft sich auf eine europ\u00e4ische Rechtsprechung, von der sich das BGer in einem fr\u00fcheren Fall hat inspirieren lassen.<br><br>Die Bundesrichter erinnern daran, dass die europ\u00e4ische Rechtsprechung eine Inspirationsquelle ist, die die Richter keineswegs bindet.<br><br>Das Urteil ist auf Deutsch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TAF, Urteil A-3867\/2025 vom 24. November 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Le contribuable ach\u00e8te 5 voitures de luxe et en vend 6 dans une p\u00e9riode de 4 ans. \ud83d\udc49 Le fisc (TVA) y voit une activit\u00e9 entrepreneuriale au sens de la TVA. \ud83d\udc49 Les juges f\u00e9d\u00e9raux rel\u00e8vent que le contribuable a exerc\u00e9 (i) une activit\u00e9 professionnelle ou commerciale, (ii) orient\u00e9e vers la r\u00e9alisation durable de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-328","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quand vendre 4 voitures fait un commer\u00e7ant... - 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