Art. 68 VAT from 2024
Art. 68 Obligation to provide information
1 The taxable person must provide the FTA in good faith with information on all matters that to the best of his knowledge and belief could be of significance to tax liability or for assessment of the tax, and must submit the documents required.
2 Professional confidentiality as protected by law is reserved. Persons subject to professional confidentiality are obliged to open their books or records, but may conceal the names and addresses of their clients or replace them with codes, but not their domicile, registered office or permanent establishment. In cases of doubt, at the request of the FTA or of the taxable person, the president of the competent chamber of the Federal Administrative Court shall appoint neutral experts as controlling bodies.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
