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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.

Art. 100 Applicability of the rules of the net tax rate method

(Art. 37 para. 5 VAT Act)

Un­less this Sec­tion provides oth­er­wise, Art­icles 77–96 also ap­ply.