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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. 120 Withdrawal of the authorisation

(Art. 63 VAT Act)

Au­thor­isa­tion is with­drawn if the tax­able per­son no longer guar­an­tees the cor­rect func­tion­ing of the pro­ced­ure.