VAT Art. 65 - Principles ⁽¹⁾

Einleitung zur Rechtsnorm VAT:

Art. 65 VAT from 2024

Art. 65 Procedural Law for Domestic and Acquisition Tax Chapter 1 General Procedural Provisions Principles ⁽¹⁾

¹ The FTA is responsible for the imposition and the collection of the domestic and the acquisition tax.

² In order to ensure that the tax is imposed and collected in accordance with the law, the FTA shall issue all the necessary instructions, unless the issue of such is expressly reserved to another authority.

³ It publishes without delay all good practice regulations that are not exclusively of an internal administrative nature.

⁴ All administrative acts must be carried out expeditiously.

⁵ The taxable person may be burdened by the tax imposition only to the extent this is absolutely necessary for enforcement of this Act.