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

Art. 141 Appeal procedures

(Art. 81 VAT Act)

The FTA is en­titled with­in the mean­ing of Art­icle 89 para­graph 2 let­ter a of the Fed­er­al Su­preme Court Act of 17 June 2005123 to ap­peal to the Fed­er­al Court.