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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. 5Indexation
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.