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. 15 Common management

(Art. 13 VAT Act)

There is com­mon man­age­ment if the be­ha­viour of a leg­al en­tity is con­trolled by the ma­jor­ity of the votes, by con­tract or by oth­er means.

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