Federal Act on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 109 Consultative committee

1The Fed­er­al Coun­cil may ap­point a con­sultat­ive com­mit­tee com­pris­ing rep­res­ent­at­ives of tax­able per­sons, the can­tons, aca­demia, tax spe­cial­ists, and con­sumers.1

2The con­sultat­ive com­mit­tee ad­vises on amend­ments to this Act and to the im­ple­ment­ing pro­vi­sions and prac­tice rules based on it in re­la­tion to their ef­fects on tax­able per­sons and the eco­nomy.

3It com­ments on drafts and may is­sue re­com­mend­a­tions for amend­ments of its own ac­cord.

1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

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