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 January 2022)


Open article in different language:  DE  |  FR  |  IT
Art. 16 Group members

(Art. 13 VAT Act)

1 Un­in­cor­por­ated en­tit­ies without leg­al ca­pa­city are equi­val­ent to leg­al en­tit­ies for the pur­pose of Art­icle 13 VAT Act.

2 In­sur­ance agents may be mem­bers of a group.

3 ...18

18 Re­pealed by No I of the O of 12 Nov. 2014, with ef­fect from 1 Jan. 2015 (AS 2014 3847).

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden