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. 91 Prescription of the right to collect tax

1The right to en­force the tax claim, in­terest and costs pre­scribes five years from the time when the cor­res­pond­ing claim be­comes leg­ally bind­ing.

2The pre­script­ive peri­od is sus­pen­ded as long as the tax­able per­son can­not be pro­ceeded against in Switzer­land.

3The pre­script­ive peri­od is in­ter­rup­ted by every ac­tion re­quest­ing pay­ment and every morator­i­um by the FTA and by every as­ser­tion of the claim by the tax­able per­son.

4In­ter­rup­tion and sus­pen­sion are ef­fect­ive to­wards all per­sons li­able for pay­ment.

5Pre­scrip­tion ap­plies in any event ten years after the end of the year in which the claim be­came leg­ally bind­ing.

6If a cer­ti­fic­ate of short­fall is is­sued in re­spect of a tax claim, the pre­script­ive peri­od for col­lec­tion is gov­erned by the pro­vi­sions of the DCBA1.


1 SR 281.1

BGE

137 II 17 (2C_334/2010) from 22. November 2010
Regeste: Art. 40 Abs. 1 MWSTV; Art. 149a Abs. 1 SchKG; Mehrwertsteuer; Verjährung der im Verlustschein verurkundeten Forderung (MWST 1995/96). Anwendbares Recht (E. 1). In Bezug auf Mehrwertsteuerforderungen, für welche ein Verlustschein ausgestellt wurde, gilt die zwanzigjährige Verjährungsfrist von Art. 149a Abs. 1 SchKG und nicht die fünfjährige von Art. 40 Abs. 1 MWSTV (E. 2).

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