Ordinance on Radio and Television
(RTVO)


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Art. 67d Combinations of autonomous agencies of public authorities

(Art. 70 RTVA)

1 A com­bin­a­tion of autonom­ous agen­cies of a pub­lic au­thor­ity that is li­able to VAT also con­sti­tutes an un­der­tak­ing in terms of Art­icle 70 para­graph 2 RTVA.

2 These com­bin­a­tions are gov­erned by Art­icle 12 para­graphs 1 and 2 VATA86 and Art­icle 12 para­graph 1 VATO87. Art­icle 67c para­graphs 2, 4 and 5 ap­ply mu­tatis mutandis.

3 The ob­lig­a­tion to pay is that of the pub­lic au­thor­ity to which the com­bined units be­long.

86 SR 641.20

87 SR 641.201

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