{"id":7066,"date":"2024-01-17T16:38:19","date_gmt":"2024-01-17T15:38:19","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/7066\/"},"modified":"2024-03-06T18:12:25","modified_gmt":"2024-03-06T17:12:25","slug":"7066","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/it\/verifica\/7066\/","title":{"rendered":"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer &#8211; Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen"},"content":{"rendered":"\n<p>Die EFK hat im Rahmen ihres Jarhresprogramms, gest\u00fctzt auf Artikel 6 Bst. k und Artikel 8 des Bundesgesetztes \u00fcber die Eidg. Finanzkontrolle (FKG, SR 614.0) sowie auf Artikel 37 des Bundesgesetztes \u00fcber die Mehrwertsteuer (MWSTG, SR 641.20) eine angemeldete Pr\u00fcfung bei der Eidgen\u00f6ssischen Steuerverwaltung (ESTV), Hauptabteilung Mehrwertsteuer (HA MWST) durchgef\u00fchrt.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[44],"audit_type":[52],"class_list":["post-7066","audit","type-audit","status-publish","hentry","audit_category-finanze-pubbliche-e-imposte","audit_type-audit-fr"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"12228"}],"audit_office":[1099],"audit_office_text":"","audit_date":"20121217","bgo":true,"keywords":"","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen - Controllo federale delle finanze (CDF)<\/title>\n<meta name=\"description\" content=\"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/it\/verifica\/7066\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen\" \/>\n<meta property=\"og:description\" content=\"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/it\/verifica\/7066\/\" \/>\n<meta property=\"og:site_name\" content=\"Controllo federale delle finanze (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-06T17:12:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/7066\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/7066\\\/\",\"name\":\"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen - Controllo federale delle finanze (CDF)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/#website\"},\"datePublished\":\"2024-01-17T15:38:19+00:00\",\"dateModified\":\"2024-03-06T17:12:25+00:00\",\"description\":\"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/7066\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/7066\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/7066\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rapporto\",\"item\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer &#8211; Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/#website\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/\",\"name\":\"Informationen \u00fcber das oberste Finanzaufsichtsorgan der Schweiz\",\"description\":\"Il Controllo federale delle finanze (CDF) \u00e8 l'organo supremo di vigilanza finanziaria della Confederazione svizzera.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/#organization\"},\"alternateName\":\"EFK\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/#organization\",\"name\":\"Controllo federale delle finanze (CDF)\",\"alternateName\":\"EFK\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/wp-content\\\/uploads\\\/efk_cdf_logo_ohne_claim.png\",\"contentUrl\":\"https:\\\/\\\/www.efk.admin.ch\\\/wp-content\\\/uploads\\\/efk_cdf_logo_ohne_claim.png\",\"width\":268,\"height\":258,\"caption\":\"Controllo federale delle finanze (CDF)\"},\"image\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.instagram.com\\\/efk_cdf_sfao\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCm-bXj227VE5sJzhB-ihdvw\\\/featured\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/11081578\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen - Controllo federale delle finanze (CDF)","description":"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.efk.admin.ch\/it\/verifica\/7066\/","og_locale":"it_IT","og_type":"article","og_title":"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen","og_description":"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen","og_url":"https:\/\/www.efk.admin.ch\/it\/verifica\/7066\/","og_site_name":"Controllo federale delle finanze (CDF)","article_modified_time":"2024-03-06T17:12:25+00:00","og_image":[{"width":750,"height":500,"url":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.efk.admin.ch\/it\/verifica\/7066\/","url":"https:\/\/www.efk.admin.ch\/it\/verifica\/7066\/","name":"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen - Controllo federale delle finanze (CDF)","isPartOf":{"@id":"https:\/\/www.efk.admin.ch\/it\/#website"},"datePublished":"2024-01-17T15:38:19+00:00","dateModified":"2024-03-06T17:12:25+00:00","description":"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer - Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen","breadcrumb":{"@id":"https:\/\/www.efk.admin.ch\/it\/verifica\/7066\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.efk.admin.ch\/it\/verifica\/7066\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.efk.admin.ch\/it\/verifica\/7066\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.efk.admin.ch\/it\/"},{"@type":"ListItem","position":2,"name":"Rapporto","item":"https:\/\/www.efk.admin.ch\/it\/verifica\/"},{"@type":"ListItem","position":3,"name":"Angemessenheit der Saldosteuers\u00e4tze der Mehrwertsteuer &#8211; Regelm\u00e4ssige Beurteilung von Saldosteuers\u00e4tzen"}]},{"@type":"WebSite","@id":"https:\/\/www.efk.admin.ch\/it\/#website","url":"https:\/\/www.efk.admin.ch\/it\/","name":"Informationen \u00fcber das oberste Finanzaufsichtsorgan der Schweiz","description":"Il Controllo federale delle finanze (CDF) \u00e8 l'organo supremo di vigilanza finanziaria della Confederazione svizzera.","publisher":{"@id":"https:\/\/www.efk.admin.ch\/it\/#organization"},"alternateName":"EFK","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.efk.admin.ch\/it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/www.efk.admin.ch\/it\/#organization","name":"Controllo federale delle finanze (CDF)","alternateName":"EFK","url":"https:\/\/www.efk.admin.ch\/it\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/www.efk.admin.ch\/it\/#\/schema\/logo\/image\/","url":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/efk_cdf_logo_ohne_claim.png","contentUrl":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/efk_cdf_logo_ohne_claim.png","width":268,"height":258,"caption":"Controllo federale delle finanze (CDF)"},"image":{"@id":"https:\/\/www.efk.admin.ch\/it\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.instagram.com\/efk_cdf_sfao\/","https:\/\/www.youtube.com\/channel\/UCm-bXj227VE5sJzhB-ihdvw\/featured","https:\/\/www.linkedin.com\/company\/11081578\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.efk.admin.ch\/it\/wp-json\/wp\/v2\/audit\/7066","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.efk.admin.ch\/it\/wp-json\/wp\/v2\/audit"}],"about":[{"href":"https:\/\/www.efk.admin.ch\/it\/wp-json\/wp\/v2\/types\/audit"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.efk.admin.ch\/it\/wp-json\/wp\/v2\/office\/1099"}],"wp:attachment":[{"href":"https:\/\/www.efk.admin.ch\/it\/wp-json\/wp\/v2\/media?parent=7066"}],"wp:term":[{"taxonomy":"audit_category","embeddable":true,"href":"https:\/\/www.efk.admin.ch\/it\/wp-json\/wp\/v2\/audit_category?post=7066"},{"taxonomy":"audit_type","embeddable":true,"href":"https:\/\/www.efk.admin.ch\/it\/wp-json\/wp\/v2\/audit_type?post=7066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}