Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

of 12 June 2009 (Status as of 1 January 2023)


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Art. 51 Tax liability

1 Any per­son who is a cus­toms debt­or un­der Art­icle 70 para­graphs 2 and 3 CustA83 is li­able to the tax.

2 Joint and sev­er­al li­ab­il­ity un­der Art­icle 70 para­graph 3 CustA does not ap­ply to per­sons who file cus­toms de­clar­a­tions com­mer­cially (Art. 109 CustA) if the im­port­er:

a.
is en­titled to make an in­put tax de­duc­tion (Art. 28);
b.84
has the im­port tax debt charged via the FO­CBS’s85 cent­ral­ised set­tle­ment pro­ced­ure (CSP) ac­count; and
c.
has com­mis­sioned the per­son who files cus­toms de­clar­a­tions com­mer­cially to act as his dir­ect agent.

3 The FO­CBS may re­quire the per­son who is­sues cus­toms de­clar­a­tions com­mer­cially to provide evid­ence of his au­thor­ity as an agent.86

83 SR 631.0

84 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

85 Ex­pres­sion in ac­cord­ance with No I 18 of the O of 12 June 2020 on the Amend­ment of Le­gis­la­tion as a con­sequence of the Change to the Name of the Fed­er­al Cus­toms Ad­min­is­tra­tion as part of its fur­ther De­vel­op­ment, in force since 1 Jan. 2022 (AS 2020 2743). This change has been made throughout the text.

86 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

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