Ordinance on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 102 Tax liability of the purchaser

(Art. 38 para. 1 VAT Act)

The no­ti­fic­a­tion pro­ced­ure must also be used if the pur­chaser only be­comes li­able for the tax in con­nec­tion with the trans­fer of all or part of the as­sets.

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