SR 641_201 · Ordinance on Value Added Tax(Value Added Tax Ordinance, VAT Ordinance) · MWSTV · March 1, 2021

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Art. 36 Cultural supplies

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

1 ...²⁷

2 Creators 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.

²⁷ Repealed by No I of the O of 18 Oct. 2017, with effect from 1 Jan. 2018 (AS 2017 6307).

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)

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)

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)