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

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

Art. 85 Review, explanation and correction

The re­view, ex­plan­a­tion and cor­rec­tion of as­sess­ment no­tices, rul­ings and ob­jec­tion de­cisions of the FTA are gov­erned by Art­icles 66–69 APA136.

136 SR 172.021