Drucken
Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.

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

Art. 105 Degree of use

(Art. 38 para. 4 VAT Act)

It is as­sumed that the seller has used the as­sets trans­ferred en­tirely for the busi­ness activ­it­ies en­titling the in­put tax de­duc­tion. A dif­fer­ent de­gree of use must be proved by the pur­chaser.