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

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


Open article in different language:  DE  |  FR  |  IT
Art. 23 Amount of the assignment

(Art. 15 para. 4 VAT Act)

When part of a claim to a con­sid­er­a­tion is as­signed, the VAT is also as­signed in the same pro­por­tion. As­sign­ment of a net claim without VAT is not pos­sible.

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