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Federal Act on Value Added TaxEnglish is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.1The previous statutory provisions and the regulations issued on the basis thereof remain, subject to Article 113, applicable to all matters that occurred and legal circumstances that arose while they were valid. Prescription continues to be governed by Articles 49 and 50 of the previous law. 2Supplies made before this Act came into force and imports of goods for which the import tax debt arose before this Act came into force are governed by the former law. 3Supplies made in part before this Act came into force must be taxed under former law for this part. Supplies made in part after this Act comes into force are taxable under the new law for this part. |