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. 142 Enforcement costs

(Art. 86 VAT Act)

If the debt en­force­ment claim un­der Art­icle 86 para­graph 9 VAT Act is with­drawn, the tax­able per­son bears the en­force­ment costs in­curred.

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