Federal Act on Value Added Tax

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Art. 75a International administrative assistance

1With­in the scope of its re­mit, the FTA may, on their re­quest, provide ad­min­is­trat­ive as­sist­ance to for­eign au­thor­it­ies in per­form­ing their tasks, spe­cific­ally in en­sur­ing cor­rect ap­plic­a­tion of VAT law and in pre­vent­ing, ex­pos­ing and pro­sec­ut­ing breaches of VAT law, in­so­far as this is provided for in an in­ter­na­tion­al agree­ment.

2It provides ad­min­is­trat­ive as­sist­ance by ana­log­ous ap­plic­a­tion of Art­icle 115a to 115i CustA2.

1 In­ser­ted by An­nex No 3 of the Tax Ad­min­is­trat­ive As­sist­ance Act of 28 Sept. 2012, in force since 1 Feb. 2013 (AS 2013 231; BBl 2011 6193).
2 SR 631.0

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