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


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Art. 159 Method of work and secretariat

(Art. 109 VAT Act)

1 The Con­sultat­ive Com­mis­sion meets as ne­ces­sary. Meet­ings are con­vened by the chair­per­son.

1bis The FTA at­tends the meet­ings of the Con­sultat­ive Com­mis­sions in an ad­vis­ory ca­pa­city.141

2 The FTA per­forms the ad­min­is­trat­ive sec­ret­ari­al work and takes the minutes; the minutes shall in­clude the re­com­mend­a­tions of the Con­sultat­ive Com­mis­sions and any ma­jor­ity and minor­ity opin­ions.142

141 In­ser­ted by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

142 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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