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

(Art. 24 para. 6 let. d VAT Act)

¹ The FTA shall es­tab­lish for every fund the amount of the de­duc­tion in per cent which ap­plies to the in­di­vidu­al af­fil­i­ated waste dis­pos­al or­gan­isa­tions and wa­ter­works.

² It shall take in­to con­sid­er­a­tion that:

a.

the fund does not pay out all the con­tri­bu­tions re­ceived; and

b.

the tax­able cus­tom­ers of waste dis­pos­al ser­vices and wa­ter sup­plies have de­duc­ted the tax there­on in­voiced to them in full as in­put tax.