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. 33 Applicability of the import tax assessment for the Swiss tax

(Art. 19 para. 2 VAT Act)

An im­port tax as­sess­ment un­der Art­icle 112 also ap­plies to the Swiss tax, provided the com­bin­a­tion of sup­plies was not pro­cessed or changed after the im­port as­sess­ment.

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