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. 49 Joint and several liability, tax succession and substitution

For joint and sev­er­al li­ab­il­ity, tax suc­ces­sion and sub­sti­tu­tion, the pro­vi­sions of Art­icles 15–17 ap­ply.

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