VAT Art. 109 - Consultative committee

Einleitung zur Rechtsnorm VAT:



Art. 109 VAT from 2024

Art. 109 Value Added Tax Act (VAT) drucken

Art. 109 Consultative committee

1 The Federal Council may appoint a consultative committee comprising representatives of taxable persons, the cantons, academia, tax specialists, and consumers. (1)

2 The consultative committee advises on amendments to this Act and to the implementing provisions and practice rules based on it in relation to their effects on taxable persons and the economy.

3 It comments on drafts and may issue recommendations for amendments of its own accord.

(1) Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
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