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


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Art. 116

1 This Act is sub­ject to an op­tion­al ref­er­en­dum.171

2 Sub­ject to para­graph 3, it shall come in­to force on 1 Janu­ary 2010. The Fed­er­al Coun­cil shall stip­u­late the com­mence­ment date for Art­icle 34 para­graph 3 and 78 para­graph 4.172

3 If a ref­er­en­dum is re­ques­ted and if the Act is ap­proved by pop­u­lar vote, the Fed­er­al Coun­cil shall de­term­ine the com­mence­ment date.

171 The dead­line for a ref­er­en­dum for this Act ex­pired on 1 Oct. 2009 (BBI 2009 4407).

172 Art. 78 para. 4 comes in­to force on 1 Jan. 2012 (AS 2011 4737).

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