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


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Art. 81 Principles

1 The pro­vi­sions of the APA184 ap­ply. Art­icle 2 para­graph 1 APA does not ap­ply to the VAT pro­ced­ure.

2 The au­thor­it­ies shall es­tab­lish the leg­ally rel­ev­ant cir­cum­stances ex of­fi­cio.

3 The prin­ciple of the free con­sid­er­a­tion of evid­ence ap­plies. It is not per­miss­ible to make proof de­pend­ent on the pro­duc­tion of spe­cif­ic evid­ence.

184 SR172.021

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