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

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

Art. 30 Remittance of cash flows that do not constitute considerations

(Art. 18 para. 2 VAT Act)

1 Cash flow re­mit­tances that do not con­sti­tute con­sid­er­a­tions un­der Art­icle 18 para­graph 2 VAT Act, in par­tic­u­lar with­in edu­ca­tion­al and re­search co­oper­a­tion pro­jects, are not sub­ject to the tax.

2 The in­put tax de­duc­tion un­der Art­icle 33 para­graph 2 VAT Act must be made by the last pay­ment re­cip­i­ent.