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


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Art. 160 Comments and recommendations 143

(Art. 109 VAT Act)

The Con­sultat­ive Com­mis­sion sub­mits its com­ments and re­com­mend­a­tions to the FDF. It may dis­close any ma­jor­ity and minor­ity opin­ions.

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

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