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. 36 Cultural supplies

(Art. 21 para. 2 nos 14 and 16 VAT Act)

1…1

2Cre­at­ors with­in the mean­ing of Art­icle 21 para­graph 2 num­ber 16 VAT Act are cre­at­ors of works un­der Art­icles 2 and 3 CopA, to the ex­tent they provide cul­tur­al sup­plies of ser­vices and sup­plies of goods.

1 Re­pealed by No I of the O of 18 Oct. 2017, with ef­fect from 1 Jan. 2018 (AS 2017 6307).

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