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

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 27 November 2009 (Status as of 1 March 2021)

Art. 24 Amount of the liability

(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.