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. 119 Lapse of the conditions for authorisation

(Art. 63 VAT Act)

If any of the con­di­tions for au­thor­isa­tion un­der Art­icle 118 para­graph 1 let­ters a–d are no longer ful­filled, the tax­able per­son must in­form the FTA in writ­ing without delay.

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