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Art. 32asexies Electronic platform operators 63
1 If an electronic platform operator enables products to be put into circulation in accordance with Article 32abis or Article 32ater by bringing foreign online retail companies into contact with consumers in order to conclude a contract on the platform, the operator shall be responsible for providing the private organisation or private sector organisation with information and details on the fee and contribution obligations. 2 The operator is obliged to inform users of its electronic platform of their fee and contribution obligations in accordance with Articles 32abis and 32ater. 3 An electronic platform operator is anyone who operates a platform in accordance with Article 20a of the Value Added Tax Act of 12 June 200964. 63 Inserted by No I of the FA of 15 Sept. 2024, in force since 1 Jan. 2025 (AS 2024 648; BBl 2023 13, 437). |