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. 121 Non-levying of the Swiss tax

(Art. 63 para. 2 VAT Act)

Art­icles 118-120 ap­ply by ana­logy for au­thor­isa­tion un­der Art­icle 63 para­graph 2 VAT Act.

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