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

¹ Rul­ings of the FTA may be con­tested by fil­ing op­pos­i­tion with­in 30 days of no­ti­fic­a­tion.

² Op­pos­i­tion must be filed with the FTA in writ­ing. It must con­tain the pe­ti­tion, the grounds for op­pos­i­tion cit­ing the evid­ence and the sig­na­ture of the op­pos­ing party or of their rep­res­ent­at­ive. The rep­res­ent­at­ive must provide proof of iden­tity by writ­ten power of at­tor­ney. The evid­ence must be de­scribed in the let­ter of op­pos­i­tion and en­closed with it.

³ If the re­quire­ments of the op­pos­i­tion pro­ced­ure are not sat­is­fied or if the pe­ti­tion or its grounds lack the ne­ces­sary clar­ity, the FTA shall grant the op­pos­ing party a short peri­od to re­vise the same. It shall com­bine this ad­di­tion­al peri­od with the warn­ing that if the peri­od ex­pires un­used, a de­cision will be made based on the files or, if the pe­ti­tion, grounds, sig­na­ture or power of at­tor­ney is not provided, that the op­pos­i­tion will not be con­sidered.

⁴ If op­pos­i­tion is raised against a prop­erly jus­ti­fied rul­ing of the FTA, on ap­plic­a­tion or with the con­sent of the op­pos­ing party it must be for­war­ded as an ob­jec­tion to the Fed­er­al Ad­min­is­trat­ive Court.

⁵ The op­pos­i­tion pro­ced­ure must be con­tin­ued des­pite with­draw­al of op­pos­i­tion if there are in­dic­a­tions that the con­tested rul­ing does not com­ply with the ap­plic­able pro­vi­sions of the law.