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.


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Art. 84 Costs and compensation

1In gen­er­al, no costs are charged in rul­ing and ob­jec­tion pro­ced­ures. No leg­al costs are awar­ded.

2Re­gard­less of the out­come of the pro­ceed­ings, pro­ced­ur­al costs may be im­posed on the per­son or au­thor­ity that culp­ably caused them.

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