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. 52 Advertising character 51

(Art. 25 para. 2 let. a no 9 VAT Act)

1 Prin­ted and elec­tron­ic products have ad­vert­ising char­ac­ter if their con­tent is clearly de­signed to pro­mote the busi­ness activ­ity of the pub­lish­er or of a third party be­hind the pub­lish­er.

2 Third parties be­hind a pub­lish­er are:

a.
per­sons and busi­nesses, on whose be­half the pub­lish­er acts; or
b.
oth­er per­sons closely re­lated to the pub­lish­er with­in the mean­ing of Art­icle 3 let­ter h VAT Act.

3 Ad­vert­ising is both dir­ect ad­vert­ising, such as ad­vert­ise­ments, and in­dir­ect ad­vert­ising, such as ad­vertori­als or in­fomer­cials.

51 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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