VAT Art. 75a - International administrative assistance

Einleitung zur Rechtsnorm VAT:

Art. 75a VAT from 2024

Art. 75a ⁽¹⁾ International administrative assistance

¹ Within the scope of its remit, the FTA may, on their request, provide administrative assistance to foreign authorities in performing their tasks, specifically in ensuring correct application of VAT law and in preventing, exposing and prosecuting breaches of VAT law, insofar as this is provided for in an international agreement.

² It provides administrative assistance by analogous application of Article 115a to 115i CustA ⁽²⁾ .

Anwendung im Bundesverwaltungsgericht