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. 5 Indexation
The Federal Council shall decide on the adjustment of the Swiss franc amounts mentioned in Articles 31 paragraph 2 letter c, 37 paragraph 1, 38 paragraph 1 and 45 paragraph 2 letter b, as soon as the Swiss consumer price index has increased by more than 30 per cent since the most recent adjustment. |