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

¹ With­in the scope of its re­mit, the FTA may, on their re­quest, provide ad­min­is­trat­ive as­sist­ance to for­eign au­thor­it­ies in per­form­ing their tasks, spe­cific­ally in en­sur­ing cor­rect ap­plic­a­tion of VAT law and in pre­vent­ing, ex­pos­ing and pro­sec­ut­ing breaches of VAT law, in­so­far as this is provided for in an in­ter­na­tion­al agree­ment.

² It provides ad­min­is­trat­ive as­sist­ance by ana­log­ous ap­plic­a­tion of Art­icle 115a to 115i CustA¹⁶¹.