Federal Act on Value Added Tax

¹Where ex­cess taxes have been im­posed or taxes are not due, there is a right to a re­fund.

²Not re­fun­ded are ex­cess taxes im­posed, taxes not due and taxes no longer due as a res­ult of a sub­sequent as­sess­ment of the goods un­der Art­icles 34 and 51 para­graph 3 CustA¹ or be­cause of their re-ex­port un­der Art­icles 49 para­graph 4, 51 para­graph 3, 58 para­graph 3 and 59 para­graph 4 CustA if the im­port­er is re­gistered on Swiss ter­rit­ory as a tax­able per­son and may de­duct the tax pay­able or paid to the FCA as in­put tax un­der Art­icle 28.

³The right pre­scribes five years from the end of the cal­en­dar year in which it was con­sti­tuted.

⁴The pre­script­ive peri­od is in­ter­rup­ted if the right is en­forced against the FCA.

⁵It is sus­pen­ded for as long as ap­peal pro­ceed­ings in re­spect of the en­force­ment of the right are pending.

⁶The right to a re­fund of ex­cess taxes im­posed or taxes not due in any event pre­scribes 15 years from the end of the cal­en­dar year in which it was con­sti­tuted.