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Art. 135a Disclosure of data to the Federal Statistical Office 117
(Art. 76b and 76d let. d VAT Act) The FTA may make the VAT returns available online to the Federal Statistical Office (FSO) in order to carry out statistical surveys provided the taxable person has consented to the FSO obtaining the data from the FTA. 117 Inserted by No I of the O of 8 March 2019, in force since 1 April 2019 (AS 2019 911). |