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. |
Art. 2 Relationship to cantonal law
1Ticket taxes and taxes on the transfer of title that are imposed by the cantons and communes do not qualify as taxes of the same nature as those defined in Article 134 of the Federal Constitution. 2They may be imposed to the extent they do not include Value Added Tax in their assessment basis. |