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. 6 Transport services

(Art. 9 VAT Act)

A trans­port ser­vice is also giv­en if a means of trans­port with op­er­at­ing staff is made avail­able for trans­port pur­poses.

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