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Federal Act
on International Administrative Assistance in Tax Matters
(Tax Administrative Assistance Act, TAAA)

Art. 17 Ordinary procedure

1 The FTA shall serve each per­son en­titled to ap­peal with the fi­nal de­cree stat­ing why ad­min­is­trat­ive as­sist­ance is be­ing provided and spe­cify­ing the ex­tent of the in­form­a­tion to be trans­mit­ted.

2 In­form­a­tion that is likely to be im­ma­ter­i­al may not be trans­mit­ted. The FTA shall re­move or re­dact such in­form­a­tion.

3 If a per­son en­titled to ap­peal is res­id­ent abroad, the FTA shall no­ti­fy them of the fi­nal de­cree by send­ing it to the per­son au­thor­ised to ac­cept ser­vice, or dir­ectly if it is per­mit­ted to serve doc­u­ments in the state con­cerned by post. It shall oth­er­wise give no­tice of the de­cree by pub­lic­a­tion in the Fed­er­al Gaz­ette.38

4 At the same time, the FTA shall in­form the can­ton­al tax ad­min­is­tra­tions con­cerned of the is­sue and con­tent of the fi­nal de­cree.

38 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).