Art. 76a VAT from 2024
Art. 76a (1) Information system
1 The FTA shall operate an information system for processing personal data, including sensitive personal data on administrative and criminal proceedings and sanctions. (2)
2 The system serves the following purposes:a. establishing the tax liability of individuals, legal entities and partnerships; b. establishing taxable supplies as well as levying and reviewing the tax due thereon and the deductible input tax; c. reviewing the supplies claimed as exempt from tax without credit and the related input tax; d. reviewing the tax exemption with credit of supplies that are by law subject to the tax or which have been voluntarily submitted to the tax (option for taxation); e. carrying out the checks on import and export receipts relevant to the levying of value added tax;f. ensuring the collection of the taxes due from taxable persons and persons jointly liable;g. imposing and enforcing administrative or criminal sanctions; h. processing requests for administrative or mutual legal assistance;i. combating tax crime; j. keeping the statistics required for the collection of the tax; k. producing analyses and risk profiles.
3 The information system may contain the following personal data, including sensitive personal data:a. data on the identity of persons;b. data on economic activities;c. data on income and financial circumstances;d. data on tax matters;e. data on contractual obligations and assignments of claims;f. data on debt enforcement, bankruptcy and attachment proceedings;g. (3) …h. data on the compliance with tax obligations;i. data on suspicion of offences;j. data on offences, seized goods and evidence;k. data on administrative and criminal proceedings and on administrative and mutual legal assistance proceedings.
4 The Federal Data Protection and Information Commissioner shall have access to the FTA information system for the purposes of its supervisory duties. (4)
(1) Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 ([AS 2017 3575]; [BBl 2015 2615]).
(2) Amended by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 ([AS 2022 491]; [BBl 2017 6941]).
(3) Repealed by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, with effect from 1 Sept. 2023 ([AS 2022 491]; [BBl 2017 6941]).
(4) Inserted by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 ([AS 2022 491]; [BBl 2017 6941]).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
