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Art. 25 – Release from liability

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Art. 25

Release from liability

(Art. 15 para. 4 VAT Act)

By remitting to the FTA the VAT also assigned and collected with the claim the assignee is released in the same amount from the liability.

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 2 Domestic Tax Chapter 1 Taxable Person Section 4 Liability on the Assignment of Claims
Language
English (en)
Data status
2025-01-01

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