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


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Art. 157 Status 138

(Art. 109 VAT Act)

The Value Ad­ded Tax Con­sultat­ive Com­mis­sion (Con­sultat­ive Com­mis­sion) is an ex­tra-par­lia­ment­ary com­mis­sion un­der Art­icle 57a of the Gov­ern­ment and Ad­min­is­trat­ive Or­gan­isa­tion Act of 21 March 1997139.

138 Amended by No I of the O of 12 Oct. 2011, in force since 1 Jan. 2012 (AS 2011 4739).

139 SR 172.010

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