Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

(Art. 15 para. 4 VAT Act)

1 Li­ab­il­ity un­der Art­icle 15 para­graph 4 VAT Act is lim­ited to the amount of the VAT amount that has ac­tu­ally been col­lec­ted by the as­sign­ee dur­ing an en­force­ment pro­ced­ure against the tax­able per­son from the time of pledge or from the time bank­ruptcy pro­ceed­ings are opened.

2 In a pledge or pledge real­isa­tion pro­ced­ure against a tax­able per­son, the FTA must in­form the as­sign­ee im­me­di­ately after re­ceipt of the pledge deed of its li­ab­il­ity.

3 After bank­ruptcy pro­ceed­ings are opened against a tax­able per­son, the FTA may claim on the li­ab­il­ity of the as­sign­ee ir­re­spect­ive of pri­or no­ti­fic­a­tion.