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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.

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.