{"id":1265,"date":"2023-04-04T18:33:13","date_gmt":"2023-04-04T16:33:13","guid":{"rendered":"https:\/\/y6pc8jb03u.wpdns.site\/?p=1265"},"modified":"2024-03-05T15:52:59","modified_gmt":"2024-03-05T14:52:59","slug":"warendrittel-sind-nicht-immer-zulaessig","status":"publish","type":"post","link":"https:\/\/www.alltax.ch\/en\/2023\/04\/04\/warendrittel-sind-nicht-immer-zulaessig\/","title":{"rendered":"Warendrittel sind nicht immer zul\u00e4ssig"},"content":{"rendered":"<p>Ein Unternehmen aktivierte ihre im Dezember 2019 an Kunden erbrachten, aber erst im Januar 2020 fakturierten Leistungen auf dem Konto &#8222;Angefangene Arbei\u00adten&#8220; zu Anschaffungs- bzw. Herstellungskosten unter Abzug des Warendrittels.<\/p>\n\n\n\n<p>Die Steuerbeh\u00f6rde akzeptierte dies nicht und verlangte, dass die Leistung als <strong>aktive Rechnungsabgrenzung zum vollst\u00e4ndigen Netto-Verkaufspreis <\/strong>ver\u00adbucht werden sollen. Das Bundesgericht gab der Steuerbeh\u00f6rde recht, da es sich um <strong>Lieferungen von Standardmaterial und Transportleistungen<\/strong> handelte, die sofort h\u00e4tten abgerechnet werden k\u00f6nnen und damit am Bilanz\u00adstichtag als erbracht und die Gegenleistung als geschuldet zu betrachten sind. <em>(Quelle: BGE 2C_632\/2022 vom 13.9.22)<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Ein Unternehmen aktivierte ihre im Dezember 2019 an Kunden erbrachten, aber erst im Januar 2020 fakturierten Leistungen auf dem Konto &#8222;Angefangene Arbei\u00adten&#8220; zu Anschaffungs- bzw. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"inline_featured_image":false,"_breakdance_hide_in_design_set":false,"_breakdance_tags":"","iawp_total_views":35,"footnotes":""},"categories":[13,18],"tags":[],"archiv":[33],"dienstleistung":[26,25,27],"class_list":{"0":"post-1265","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-aktuell","7":"category-fachbeitrag","8":"archiv-33","9":"dienstleistung-steuern","10":"dienstleistung-treuhand","11":"dienstleistung-wirtschaftspruefung"},"acf":[],"_links":{"self":[{"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/posts\/1265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/comments?post=1265"}],"version-history":[{"count":1,"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/posts\/1265\/revisions"}],"predecessor-version":[{"id":1266,"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/posts\/1265\/revisions\/1266"}],"wp:attachment":[{"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/media?parent=1265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/categories?post=1265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/tags?post=1265"},{"taxonomy":"archiv","embeddable":true,"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/archiv?post=1265"},{"taxonomy":"dienstleistung","embeddable":true,"href":"https:\/\/www.alltax.ch\/en\/wp-json\/wp\/v2\/dienstleistung?post=1265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}