Art. 62 VAT from 2024
Art. 62 Competence and procedure
1 The import tax is levied by the FOCBS. It issues the necessary orders and rulings.
2 The executive bodies of the FOCBS are authorised to undertake all the investigations that are necessary to examine the facts significant to the assessment of the tax. Articles 68–70, 73–75 and 79 apply by analogy. The FOCBS may, by agreement with the FTA, transfer investigations relating to persons registered on Swiss territory as taxable persons to the FTA.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
