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. 101 Part of the assets

(Art. 38 para. 1 VAT Act)

Every smal­lest unit in a busi­ness that is vi­able by it­self con­sti­tutes a part of the as­sets.

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