Federal Act on Value Added Tax

In or­der to avoid a dis­tor­tion of com­pet­i­tion due to the double tax­a­tion or non-tax­a­tion of cross-bor­der sup­plies, the Fed­er­al Coun­cil may, in di­ver­gence from Art­icle 3, reg­u­late the defin­i­tion of sup­plies of goods and ser­vices and, in di­ver­gence from Art­icles 7 and 8, de­term­ine the place of sup­ply.