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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. 81 Principles

1The pro­vi­sions of the APA1 ap­ply. Art­icle 2 para­graph 1 APA does not ap­ply to the VAT pro­ced­ure.

2The au­thor­it­ies shall es­tab­lish the leg­ally rel­ev­ant cir­cum­stances ex of­fi­cio.

3The prin­ciple of the free con­sid­er­a­tion of evid­ence ap­plies. It is not per­miss­ible to make proof de­pend­ent on the pro­duc­tion of spe­cif­ic evid­ence.

1 SR 172.021