Art. 48 VAT from 2024
Art. 48 Constitution and prescription of the right to establish the acquisition tax debt
1 The acquisition tax debt is incurred:
a. with the payment of the consideration for the supply;b. in the case of taxable persons under Article 45 paragraph 2 letter a who report on the basis of agreed considerations (Art. 40 para. 1) at the time of receipt of the invoice, and for supplies without invoicing on payment of the consideration.2 Prescription of the right to establish the tax and legally binding effect are governed by Articles 42 and 43.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.