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

of 27 November 2009 (Status as of 1 January 2023)


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Art. 141 Appeal procedures

(Art. 81 VAT Act)

The FTA is en­titled with­in the mean­ing of Art­icle 89 para­graph 2 let­ter a of the Fed­er­al Su­preme Court Act of 17 June 2005119 to ap­peal to the Fed­er­al Court.

119 SR 173.110

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