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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. 52 Taxable object

1The tax­able ob­ject is:

a.
the im­port of goods, in­clud­ing the ser­vices and rights con­tained therein;
b.
the re­lease of goods un­der Art­icle 17 para­graph 1bis CustA1 for free cir­cu­la­tion by per­sons ar­riv­ing by air from abroad.2

2If, on the im­port of data stor­age me­dia, no mar­ket value can be es­tab­lished and if the im­port is not ex­empt from tax un­der Art­icle 53, no im­port tax is due there­on and the pro­vi­sions con­cern­ing the ac­quis­i­tion tax (Art. 45–49) ap­ply.3

3The pro­vi­sions of Art­icle 19 ap­ply to a plur­al­ity of sup­plies.


1 SR 631.0
2 Amended by No I 2 of the FA of 17 Dec. 2010 on the Pur­chase of Goods in Duty-Free Shops at Air­ports, in force since 1 June 2011 (AS 2011 1743; BBl 2010 2169).
3 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).