{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19943502,Language='DE')/Transcripts"}},"ID":19943502,"Language":"DE","BusinessShortNumber":"94.3502","BusinessType":8,"BusinessTypeName":"Interpellation","BusinessTypeAbbreviation":"Ip.","Title":"Revision der verfassungswidrigen Vorschriften der Mehrwertsteuerverordnung","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Anl\u00e4sslich der letzten Mehrwertsteuerdebatte hat der Bundesrat durchblicken lassen, dass bei nachgewiesener Verfassungswidrigkeit von Bestimmungen der Mehrwertsteuerverordnung eine Ueberpr\u00fcfung denkbar w\u00e4re. Inzwischen liegt ein Gutachten von Professor Paul Richli, Basel, vor, welches folgende Punkte f\u00fcr klar verfassungswidrig h\u00e4lt:</p><p>- die Begrenzung des Vorsteuerabzuges bei Spesenausgaben mit gesch\u00e4ftlichem Charakter;</p><p>- die Begrenzung des Vorsteuerabzuges auf Vorf\u00fchrautos;</p><p>- die Regelung, welche keine Entsteuerung von Miet- und Leasingbest\u00e4nden vorsieht.</p><p>Da es f\u00fcr die Betroffenen unzumutbar ist (angesichts der Kognitionsbefugnis des Bundesgerichtes) in jedem Einzelfalle die Entscheide der Steuerverwaltung anzufechten, frage ich den Bundesrat an:</p><p>1. Ist der Bundesrat bereit, die Mehrwertsteuerverordnung bez\u00fcglich der drei verfassungswidrigen Positionen sofort zu revidieren?</p><p>2. M\u00fcsste das Gutachten Richli den Bundesrat nicht veranlassen, auch andere umstrittene Vorschriften - so jene \u00fcber die Besteuerung des aktiven Breitensportes - nochmals sorgf\u00e4ltig zu \u00fcberpr\u00fcfen?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Baumberger Peter","BusinessStatus":229,"BusinessStatusText":"Erledigt","BusinessStatusDate":"\/Date(786067200000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"Finanzdepartement","ResponsibleDepartmentAbbreviation":"EFD","IsLeadingDepartment":true,"Tags":null,"Category":null,"Modified":"\/Date(1712751521737)\/","SubmissionDate":"\/Date(786067200000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Nationalrat","SubmissionCouncilAbbreviation":"NR","SubmissionSession":4416,"SubmissionLegislativePeriod":44,"FirstCouncil1":1,"FirstCouncil1Name":"Nationalrat","FirstCouncil1Abbreviation":"NR","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":null}}