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


Open article in different language:  DE  |  FR  |  IT
Art. 148 Input tax deduction

(Art. 107 para. 1 let. a VAT Act)

The tax on sup­plies of goods, on im­ports of goods and on sup­plies of ser­vices that are used to ef­fect tax free sup­plies to in­sti­tu­tion­al and in­di­vidu­al be­ne­fi­ciar­ies may be de­duc­ted as in­put tax.

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden