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

(Art. 32 VAT Act)

The pro­vi­sions con­cern­ing sub­sequent in­put tax de­duc­tion do not ap­ply to:

a.¹⁴⁸

flows of funds not qual­i­fy­ing as con­sid­er­a­tions (Art. 18 para. 2 VAT Act), which after the new law comes in­to force no longer res­ult in a re­duc­tion of the in­put tax de­duc­tion un­der Art­icle 33 para­graph 2 VAT Act;

b.

own sup­plies taxed as own use for con­struc­tion pur­poses un­der Art­icle 9 para­graph 2 of the VAT Act dated 2 Septem­ber 1999¹⁴⁹.