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Art. 141 – Appeal procedures

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Art. 141

Appeal procedures

(Art. 81 VAT Act)

The FTA is entitled within the meaning of Article 89 paragraph 2 letter a of the Federal Supreme Court Act of 17 June 2005155 to appeal to the Federal Court.

  1. 155 SR 173.110
Legal act context
SR 641.201 · VAT Ordinance · Ordinance · Ordinance of 27 November 2009 on Value Added Tax (Value Added Tax Ordinance, VAT Ordinance)
Structure path
Title 5 Procedural Law for Domestic and Acquisition Tax Chapter 4 Ruling and Appeal Procedures
Language
English (en)
Data status
2025-01-01

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