Federal Act on Value Added Tax

¹The im­port tax is levied by the FCA. It is­sues the ne­ces­sary or­ders and rul­ings.

²The ex­ec­ut­ive bod­ies of the FCA are au­thor­ised to un­der­take all the in­vest­ig­a­tions that are ne­ces­sary to ex­am­ine the facts sig­ni­fic­ant to the as­sess­ment of the tax. Art­icles 68–70, 73–75 and 79 ap­ply by ana­logy. The FCA may, by agree­ment with the FTA, trans­fer in­vest­ig­a­tions re­lat­ing to per­sons re­gistered on Swiss ter­rit­ory as tax­able per­sons to the FTA.