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Art. 90 Special procedures 91
(Art. 37 para. 1–4 VAT Act) The FTA provides businesses and events in accordance with Article 55 paragraph 3 with a flat-rate arrangement for the allocation of turnover to catering services and sales of take-away food in accordance with Article 55 paragraph 2. 91 Amended by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485). |