Art. 115a VAT from 2024
Art. 115a (1) Transitional provision to the Amendment of 30 September 2016
The input tax deduction may not be retrospectively cancelled on collectors’ lis such as works of art, antiques and suchlike in respect of which input tax was already deducted before the Amendment of 30 September 2016 comes into force, provided the sale is made on Swiss territory and VAT is paid on the entire selling price.
(1) Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). The correction by the Federal Assembly Drafting Committee dated 30 Aug. 2017 concerns the Italian text only (AS 2017 4857).Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
