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. 108 Assignment and pledge of the tax claim

(Art. 44 para. 2 VAT Act)

On as­sign­ment and pledge of the tax claim, the con­fid­en­ti­al­ity pro­vi­sions un­der Art­icle 74 VAT Act do not ap­ply.

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