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. 76d Implementing provisions 128

The Fed­er­al Coun­cil shall is­sue im­ple­ment­ing pro­vi­sions on:

a.
the in­form­a­tion sys­tem;
b.
the cat­egor­ies of per­son­al data pro­cessed;
c.
the cata­logue of sens­it­ive per­son­al data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and sanc­tions;
d.
rights to ac­cess and pro­cess data;
e.
the re­ten­tion peri­od for the data; and
f.
the archiv­ing and de­struc­tion of the data.

128 In­ser­ted 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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