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

¹ The Fed­er­al Coun­cil may ap­point a con­sultat­ive com­mit­tee com­pris­ing rep­res­ent­at­ives of tax­able per­sons, the can­tons, aca­demia, tax spe­cial­ists, and con­sumers.²¹⁷

² The con­sultat­ive com­mit­tee ad­vises on amend­ments to this Act and to the im­ple­ment­ing pro­vi­sions and prac­tice rules based on it in re­la­tion to their ef­fects on tax­able per­sons and the eco­nomy.

³ It com­ments on drafts and may is­sue re­com­mend­a­tions for amend­ments of its own ac­cord.