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

Art. 50 Newspapers and magazines without advertising character

(Art. 25 para. 2 let. a no. 9 VAT Act)

News­pa­pers and magazines without ad­vert­ising char­ac­ter are prin­ted mat­ter that ful­fils the fol­low­ing con­di­tions:

a.
they ap­pear peri­od­ic­ally, at least twice a year;
b.
they provide up-to-date in­form­a­tion or en­ter­tain­ment;
c.
they al­ways bear the same title;
d.
they are con­sec­ut­ively numbered and con­tain the date and the fre­quency of pub­lic­a­tion;
e.
they are presen­ted as news­pa­pers or magazines;
f.
they are not made up pre­dom­in­antly of space for en­ter­ing text or oth­er ma­ter­i­al.