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Art. 116 Subsequent adjustment of the considerations
(Art. 56 para. 5 VAT Act) 1 The notification of a subsequent adjustment of the considerations must contain the following information:
2 Price and value details in foreign currency adduced for the determination of the adjustment of the considerations must be converted into Swiss francs at the average exchange rate (selling) for the period. 3 The FOCBS may from case to case demand further documentation in order to determine the import tax liability. |