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. 23 Amount of the assignment

(Art. 15 para. 4 VAT Act)

When part of a claim to a con­sid­er­a­tion is as­signed, the VAT is also as­signed in the same pro­por­tion. As­sign­ment of a net claim without VAT is not pos­sible.

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