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


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Art. 25 Release from liability

(Art. 15 para. 4 VAT Act)

By re­mit­ting to the FTA the VAT also as­signed and col­lec­ted with the claim the as­sign­ee is re­leased in the same amount from the li­ab­il­ity.

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