Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.
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.1The taxable object is:
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 |