Art. 15 VAT from 2024

Art. 15 Joint liability
1
2 The persons designated in paragraph 1 letters e and f are liable only for the tax, interest and cost claims which arise or fall due under their management; their liability lapses if they can prove that they have done everything that could reasonably be expected of them to ascertain and satisfy the tax claim.
3 Liability under Article 12 paragraph 3 of the Federal Act of 22 March 1974 (2) on Administrative Criminal Law (ACLA) is reserved.
4 If a taxable person assigns claims from his business to third parties, the latter are liable on a subsidiary basis for the VAT included in the assignment if at the date of the assignment, the tax debt due to the FTA has not yet arisen and a certificate of shortfall is available. (1)
5 The person jointly and severally liable has in proceedings the same rights and obligations as the taxable person.
(1) (3)(2) SR 313.0
(3) Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.