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Art. 32aquinquies Joint and several liability of the representative 62
If the obligation to designate a representative in Switzerland is determined as a measure under Article 32aquater, this representative shall be jointly and severally liable for the fee under Article 32abis and for the contribution under Article 32ater. 62 Inserted by No I of the FA of 15 Sept. 2024, in force since 1 Jan. 2025 (AS 2024 648; BBl 2023 13, 437). |