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. 4 Samnaun and Sampuoir
1As long as the valley areas of Samnaun and Sampuoir remain outside Swiss customs territory, this Act applies in both valley areas only to services.1 2The loss of tax revenue suffered by the Confederation as a result of paragraph 1 must be compensated for by the communes of Samnaun and Valsot.2 3The Federal Council regulates the details in consultation with the communes of Samnaun and Valsot. In doing so it shall take appropriate account of the savings resulting from the lower cost of levying the tax.3 1 As the legal successor to the commune of Tschlin, Valsot must from 1 Jan. 2013 compensate the Confederation for tax-free supplies made on its part of the customs enclave (AS 2012 3551). |