VAT Art. 59 - Right to refund of the tax and prescription

Einleitung zur Rechtsnorm VAT:

Art. 59 VAT from 2024

Art. 59 Right to refund of the tax and prescription

¹ Where excess taxes have been imposed or taxes are not due, there is a right to a refund.

² Not refunded are excess taxes imposed, taxes not due and taxes no longer due as a result of a subsequent assessment of the goods under Articles 34 and 51 paragraph 3 CustA ⁽¹⁾ or because of their re-export under Articles 49 paragraph 4, 51 paragraph 3, 58 paragraph 3 and 59 paragraph 4 CustA if the importer is registered on Swiss territory as a taxable person and may deduct the tax payable or paid to the FOCBS as input tax under Article 28.

³ The right prescribes five years from the end of the calendar year in which it was constituted.

⁴ The prescriptive period is interrupted if the right is enforced against the FOCBS.

⁵ It is suspended for as long as appeal proceedings in respect of the enforcement of the right are pending.

⁶ The right to a refund of excess taxes imposed or taxes not due in any event prescribes 15 years from the end of the calendar year in which it was constituted.