Art. 45a VAT from 2024
Art. 45a (1) Supplies not subject to acquisition tax
Supplies that are exempt from domestic tax without credit under Article 21 or exempt from the domestic tax under Article 23 are not subject to the acquisition tax.
(1) Inserted 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.
